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Posted Sat, 30 Sep 2023 23:34:54 GMT by
I'm relocated to UK on Mar 8, 2023. I suppose I'm a non-resident and no need to fill in the self-assessment for the tax year 2022 - 2023. What to do to inform HMRC about this? Thanks. P.s. I cannot login Gateway because I don't have the UTR.
Posted Thu, 05 Oct 2023 13:47:52 GMT by HMRC Admin 32 Response
Hi,

You might be looking at split year treatment. If you qualify for split year then you only report any foreign income for the UK part of the year.

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.

Tax on foreign income

The guidance at RDRM12150 at GOV.UK will help you work out if split year treatment applies. A tax return may be required

Thank you.
Posted Thu, 05 Oct 2023 23:08:14 GMT by
I'm non-UK Resident during tax year 2022/2023 and I don't have any income generated in UK during Mar 9, 2023 - April 5, 2023. Does SRT or Personal Assessment still apply?
Posted Fri, 13 Oct 2023 12:00:00 GMT by HMRC Admin 32 Response
Hi,

Split year treatment may apply. If you qualify for split year then you only report any foreign income for the UK part of the year.

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.

Tax on foreign income

The guidance at RDRM12150 will help you work out if split year treatment applies. 

RDRM12150 - Residence: The SRT: Split year treatment

Thank you.

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