Dear admin, Good morning. I’m a BN(O) visa holder and first arrived the uk in May 2024. I understand that I am a Uk tax resident in 2023-24. My question is if i had a very little income (around £3000) received in HK between 6 Apr 2023 to 30 Apr 2023. Can I not apply for split year treatment and declare the above mentioned £3000 in SA109 even if I was not a uk tax resident at that point? Thank you