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Posted Sun, 04 Jun 2023 12:18:43 GMT by Nigel Ho
Hi HMRC Admin, I arrived in UK under BNO Visa and started to live in UK on 11Mar2023. I am not UK tax residents, no living place in UK and no ties in UK for the previous 3 tax years. For the tax year from 6Apr2022 to 5Apr2023, I stayed in UK for 26 days only with no income generated in UK, based on automatic overseas test, am I qualified for non UK residents and no need to submit self assessment tax return for 2022-2023 ? As I am non UK resident, even if I received small amount overseas interest income (say less than 100 pounds) from 11Mar2023 to 5Apr2023, I still no need to submit self-assessment tax return ? I have received income from my previous employer before 11Mar2023 and already paid tax before arriving UK on 11Mar2023. As I am non UK resident, do I need to apply split year treatment for tax year from 6Apr2022 to 5Apr2023 for reporting overseas interest income ? Kindly advise
Posted Wed, 07 Jun 2023 11:33:39 GMT by HMRC Admin 19

If you qualify for split year then you only report any foreign income for the UK part of the year. You can see guidance here:

RDRM12000 - Residence: The SRT: Split year treatment

If you do not qualify then you will need to report all your foreign income to the UK. You can see information here:

Tax on foreign income  

The following guidance will help you work out if split year treatment applies. 

RDRM12150 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only 

Thank you.

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