Split year and tax return

I arrived at the UK on 11 January 2021 and resided in Airbnb apartments till 18 March 2021, please clarify for me whether I need to complete the tax return for the tax year 6 April 2021 to 5 April 2022 and pay tax in the UK for the said tax year with reasons/explanations and relevant rules/articles? Furthermore, my wife did not have any income (except a little amount of dividends and bank saving interest with total amount less than￡100), does she need to submit tax return to HMRC and can I claim any tax relief together with her? Thanks for your help.

Hi,

If you qualify for split year then you only report any foreign income for the UK part of the year.

RDRM12000 - Residence: The SRT: Split year treatment

If you do not qualify then you will need to report all your foreign income to the UK.

Tax on foreign income

The guidance at RDRM12150 at GOV.UK will help you work out if split year treatment applies. 

Thank you.

Dear HMRC Admin 32 , Thank you for your reply. I’ve tried to go through the documents through the link “RDRM12000 - Residence: The SRT: Split year treatment”. However, I’m a layman on the issue, it’s too complicated for me to understand the documents. Would you please just tell me directly, under the situation mentioned below, whether I need to complete the tax return for the tax year 6 April 2021 to 5 April 2022 and pay tax in the UK for the said tax year with reasons/explanations and relevant rules/articles : “I arrived at the UK on 11 January 2021 and resided in Airbnb apartments till 17 March 2021; afterwards, I rented a local apartment with one year contract starting from 18 March 2021.” I look forward to receiving your reply soon. Thanks. Warm Regards, Raymond

Hi,

We cannot advise you of your residency position, or whether split year treatment applies. We can only point you in the direction of the guidance, help you understand the guidance and allow you to make an informed decision.

You will need to look at cases 4 to 8, to determine if any of them apply to your circumstances. If any of them do meet your circumstances, then split year treatment is allowed.  If none of them meet your circumstances, then split year treatment is not allowed.

If you are unable to make a decision on whether split year treatment applies, you may need to consider seeking professional advice on the matter.

Thank you.