Self Assessment for split year treatment and tax return

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,

Hi,

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.