Self-assessment question about Split Year

I'm a BNO (HK) holder and I have a question about split year and tax resident: - I arrived the UK with family on July 2022 and stayed in the UK for about 3 months and flied back to Hong Kong then. And I spent less than 183 days during financial year of 22 to 23 in the UK - During July 22 to Feb 23, I had been travelling out of the UK most of the time and worked for a job in HK. And I did Tax Clearance on Leaving Hong Kong on end of Feb when I quitted the job in HK that time. - Settle in the UK and start a permanent job in the UK on early of March 2023. Should I be a tax resident on July 2022 or March 2023? Thanks for your advice.

Hi, My case is similar Red Gunner. I have to report foreign employment income as a tax resident during the time I stayed in the UK, do I need to pay NI based on my net or gross income? In HK, I have to pay MPF which is a kind of pension and it is compulsory in HK.

Hi Red Gunner,

HMRC cannot answer this for you as your residence is for you to determine based on the guidance available. Please refer to the following guidance:

RDR3 Statutory Residence Test

RDRM12000 - Residence: The SRT: Split year treatment

Thank you.

Hi germanchan,
It is based on the gross income and certain rates.
Please see guidance here:
National Insurance rates and categories
Thank you.