Split Year Treatment question

Hi, I am a tax resident for year 2022-2023 as I landed in the UK on 1/7/2022. Before this date, I was never a UK resident. During the period from 1/7/2022 to 5/4/2023, I didn't have any income except bank interest which was in total under GBP 1,000. Before I landed in the UK, I lived in overseas and had an overseas employment earning salary. Given that my interest income after 1/7/2022 was below the threshold, do I need to file tax return for 2022-23 and to apply for split year treatment? Thank you.

Hi ,
 

If you qualify for split year then you only report any foreign income for the UK part of the year : Residence, Domicile and Remittance Basis Manual . If you do not qualify then you will need to report all your foreign income to the UK : Tax on foreign income  .  The guidance at RDRM12150 at www.gov.uk will help you work out if split year treatment applies.  If you wish to apply for this, yes you need to complete a tax return  .  Thank you .

Thank you for the above. From RDRM12150, split year treatment applies as case 4 is relevant to me. My UK part started on 1/7/2022 and my overseas part ended on 30/6/2022. I believe that I qualify for split year. Though I qualify for split year, as I was unemployed and only earned saving interests of under GBP1,000 in the UK part which is below the threshold, in this case, do I need to still report and file tax return?

Hi SakuragiHanamichi,
If applying for split year yes as this must be done via the residence page SA109 along with the SA100.
Thank you.