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Split year treatment?

Eric WC
Posted Sun, 03 Apr 2022 21:41:51 GMT by Eric WC
Hi, My wife and I arrived UK in July 2021. We have sold the property and shares before enter UK. Also, we still holding some US stock now and have dividends sometimes ( not much and still keep in the account). May I know how can we apply the split year treatment? Thank you! 
HMRC Admin 17
Posted Wed, 06 Apr 2022 10:13:54 GMT by HMRC Admin 17

Hi,
 
There are a number of different scenarios in which Split Year Treatment can apply.

Please refer to the guidance below to establish whether you and your wife meet the relevant criteria:

Tax on foreign income  and :

RDR3: Statutory Residence Test (SRT) notes    .             

Thank you.                                                                                                              

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