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Posted Mon, 13 Nov 2023 22:51:43 GMT by SakuragiHanamichi
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.
Posted Tue, 14 Nov 2023 15:27:09 GMT by HMRC Admin 17

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 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 .

Posted Tue, 14 Nov 2023 16:23:24 GMT by SakuragiHanamichi
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?
Posted Thu, 16 Nov 2023 16:45:52 GMT by HMRC Admin 25
Hi SakuragiHanamichi,
If applying for split year yes as this must be done via the residence page SA109 along with the SA100.
Thank you. 

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