Split year treatment

Dear HMRC Admin, I'm using BNO and just arrived UK on 5 Feb 2023. And I have rented an uk house from 30 Oct 2022 before my arrival. 1) May i know if i need to declare my salary income or any investment and interest in HK from 6 Apr 2022 to 4 Feb 2023? 2) Do i need to apply the split year and self assessment for the 2022/2023? 3) Am i a tax resident on 2022/2023 since I have less than 91 days from 5 Apr 2023 but over 120 days if counting my UK pre-rental contract date on 30 Oct? Appreciated. Thanks. Cheers

Hi wk yeung,
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: Contents
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 www.gov.uk will help you work out if split year treatment applies.
For your income from Hong Kong, under the terms of the double taxation treaty, as the work was done there, it is only taxable there so you don't need to declare.
Your residence is for you to determine based on the guidance available.
Thank you.