Hi James_1 Taxes,
You would need to consider your residence status for the tax year 2023 to 2024.
Please have a look at the guidance at RDR3 and apply the statutory residence test. (
RDR3 Statutory Residence Test).
If you are not tax resident for the whole tax year and split year treatment applies, you would only declare the ETF relating to the period that you are resident in the UK.
Thank you.