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Posted Wed, 14 Feb 2024 14:33:54 GMT by
Hi there, If I become a UK tax resident in November 2022, and the oversea part of income from April 2022 to October 2022 was already reported to Hong Kong Tax Department. Do I still need to apply a self-assessment for the split year treatment? In the meantime, I have saving interest from bank oversea from November 2022 to April 2023 and the total amount is less than £500, should I register for self-assessment and send tax return to HMRC? Cheers,
Posted Mon, 19 Feb 2024 15:31:14 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 guidance below 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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