Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Mon, 26 Sep 2022 16:59:17 GMT by CCHK
Hi, I got my bespoke BNO Visa for Hong Kong people last tax year (2021-2022), but I was in Hong Kong the whole of last tax year. I'd like to ask if I need to file a tax return / send a self-assessment for my income last year given that I did not stay for any days in the UK last tax year. Thank you for your kind attention.
Posted Wed, 28 Sep 2022 10:11:07 GMT by HMRC Admin 17

Hi,
 
Please refer to :

Check if you need to send a Self Assessment tax return   .

Thank you.
Posted Wed, 28 Sep 2022 10:53:20 GMT by CCHK
Hi HMRC, Thank you for the link to check if I need to send a Self Assessment. I went through it and found that it does not ask questions related to whether I was in the UK in the tax year. I would like to know whether I need to send a self-assessment tax return for my income last tax year given that I did not stay for any days in the UK last tax year. Does not staying for any days in the UK make me a non-tax-resident last year and thus making it not necessary for me to do self-assessment? Thank you for your kind attention.
Posted Wed, 28 Sep 2022 10:57:41 GMT by CCHK
I just submitted a reply with a follow-up question but did not get a message on the screen saying that it has been received, nor did I get an email about my reply (which I did when I started the thread). I’m not sure if HMRC has received and will reply to my reply.
Posted Thu, 29 Sep 2022 13:22:25 GMT by HMRC Admin 19
Hi,

If you qualify for split year then you only report any foreign income for the UK part of the year. You can see guidance here:

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. See the information here:

Tax on foreign income

The following guidance will help you work out if split year treatment applies: 

 RDRM12150 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only

Thank you.

  

 
Posted Mon, 03 Oct 2022 10:58:12 GMT by CCHK
Hi HMRC, Many thanks for your reply. I have read the split-year information and think it will apply to my case for this tax year but not the last tax year because, during the whole of the last tax year (2021-2022), I was in Hong Kong the whole time. I only came to live in the UK this tax year (2022-2023). So I suppose I was not a tax resident for the last tax year (2021-2022) because I stayed 0 days in the UK and therefore that I do not need to send a self-assessment for last tax year. Is this correct? Your help would be greatly appreciated as I wouldn’t like to miss the self-assessment deadline if I have to do it. Many thanks for your kind attention.
Posted Wed, 05 Oct 2022 10:27:37 GMT by HMRC Admin 17

Hi,
 
Based on the limited information given, no return will be required  .

Thank you.

You must be signed in to post in this forum.