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Posted Mon, 25 Sep 2023 20:53:39 GMT by K H
Hi there, I hope you doing well. In the tax year 2022-2023, I came to UK at Dec 2022, I am a UK non-resident. And I hasn't been a UK resident before. I have not any UK income including paid from work, rental income, interest, dividend etc. The only foreign income I had at that time was the foreign bank account interest around 3000 pound. Do I have to send a self accessment tax return to declare the foreign income? I had a full time job in oversea before I came to UK. Before I came to UK, I had quit the job. Do I have to send a self accessment tax return to declare the foreign income before I came to UK in the tax year 2022-2023. Thank you
Posted Tue, 03 Oct 2023 13:05:45 GMT by HMRC Admin 32

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. If you are applying for split year, this needs to be done on the tax return by completing the SA109 resdience section.   

Thank you.
Posted Tue, 03 Oct 2023 19:42:25 GMT by K H
Hi Admin, thanks for the reply. I just want to clarify something then 1. the Split Year Treatment is only applied for UK resident. Am I correct? 2. if a person is - a non-resident in the whole tax year, and - has not any UK income in the whole tax year, - has not been a UK resident and submitted any self-accessment return anytime before the tax year - the person does not have to submit the self-accessment return as non-resident only have to declare UK taxable income? Am I correct? thanks a lot "Under the SRT an individual who is resident in the UK for a year is obliged to consider whether split year treatment applies to them. They must consider each of the cases of split year and decide if, in respect of each case, they meet all the conditions." "Your UK residence status affects whether you need to pay tax in the UK on your foreign income. Non-residents only pay tax on their UK income - they do not pay UK tax on their foreign income."
Posted Fri, 20 Oct 2023 07:26:59 GMT by HMRC Admin 25
Hi KH,
You need to submit a tax return in order to claim split year treatment as this is done via the residence section SA109.
Thank you. 
Posted Fri, 20 Oct 2023 19:51:56 GMT by K H
Hi Admin, Sorry for the making confuse. I have searched the other thread in this forum which has similar situation as me. the thread say the Non-UK resident for the whole tax year have to submit the tax return if they has the UK base taxable income. And the split year treatment is applicable to UK resident but not non UK resident. so i have a little bit confuse, am i correct a person which is non-UK resident for the whole tax year, and he only has oversea bank interest, so he does not has UK base taxable income, thus doesn't have to submit the tax return?
Posted Wed, 25 Oct 2023 14:24:50 GMT by HMRC Admin 32

As non resident, you would only pay tax on any UK income that you receive and as you state you have none, a tax return is not required.

Further guidance is at:

Tax on foreign income

Thank you.

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