Skip to main content

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

Posted Thu, 23 Sep 2021 02:06:56 GMT by siu wai lam
I will move to UK through immigration visa on 1 February 2022. As I have a home in UK already, it is used for letting before and occupied by myself after 1 Feb. Under the Second automatic UK test, as I live over 30 days in the tax year. Do I become the tax resident for the tax year 2021/2022 (6 Apr)? If yes, can I open the ISA account for that tax year as well? Thanks for your advice.
Posted Thu, 23 Sep 2021 15:35:53 GMT by HMRC Admin 2
Hi,

You would need to determine your tax residency yourself based on your circumstances.

To qualify for the second automatic test you will need to meet all the conditions outlined.

You would need to speak to your ISA manager regarding the account. 

Thank you.
Posted Tue, 05 Jul 2022 16:06:14 GMT by An An
I immigrated to UK on 3 Feb 2022 and have no income in UK yet, but I have income outside UK before 3 Feb 2022. I have read all the information for the Statutory Residence Test, but I'm still confused if I am a tax resident or not. Can I go on to file a tax return?
Posted Wed, 06 Jul 2022 10:00:33 GMT by HMRC Admin 17

Hi,
 
For a clear, step-by-step guide to checking your UK residence status, please use the new 'Check Your UK Residence Status Tool'. 

See link:

Which tax year do you want to check your UK residence status for?   .

Thank you.

You must be signed in to post in this forum.