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Posted Tue, 06 Dec 2022 13:42:54 GMT by soneMT
Dear admin, I moved to UK in Feb 2022 and then rented an apartment in 17 April 2022. During Feb and 5 April, I worked as a sole trader and have foreign income which is around GBP5000. However, under sufficient ties test, as not meeting the 90-day tie, accommodation tie and family tie, I was not a UK resident for the tax year 2021-2022. Q1. Can you please confirm that I do not need to file self-assessment return for 2021-2022? Q2. I have registered the self-assessment. If I do not need to file the 2021-2022 return, is there any procedure I should do? Thank you. Best regards, MT
Posted Thu, 08 Dec 2022 14:49:00 GMT by
Hi soneMT,

You will need to review the guidance at:

Residence, domicile and the remittance basis: RDR1

and apply the tests at RDR3.
This will allow you to determine if split year treatment applies.  

If you are claiming split year treatment, then any income that your bring into the UK would need to be declared on a self assessment tax return.

Thank you. 


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