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Posted Thu, 06 Oct 2022 11:50:36 GMT by Rebecca K
Dear HMRC officer, Do I need to file the self-assessment. if I only have foreign income before I became a UK tax resident for the tax year 2021/2022 ? After I became the UK tax resident in Oct2022, I didn't work in the UK and have no other foreign income. Do I still need to file a tax return for the foreign income I earned before I became UK tax resident for the tax year? I have tried to check if I need to file the self-assessment at below link but I am a bit confused of how hould I answer Q.6 for my case: https://www.gov.uk/check-if-you-need-tax-return/y/no/no/less-than-50-000/no/no The question 6 ask: Do you need to pay tax on any of the following? One of the answer is 'Income from outside the UK'. Should I answer a ''No'' for this question if I only have foreign income before I became a UK tax resident for the tax year 2021/2022? or I need to answer ''Yes'' and claim split year later in my tax return? Thanks for your help in advance.
Posted Wed, 12 Oct 2022 16:03:23 GMT by HMRC Admin 20
Hi Rebecca K,

If you qualify for split year then you only report any foreign income for the UK part of the year:
Residence, Domicile and Remittance Basis Manual.
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 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only will help you work out if split year treatment applies. 

Thank you.
Posted Wed, 12 Oct 2022 16:44:22 GMT by Rebecca K
Hi, Thanks for your reply. I have checked that split year applies to me. But my point is how if I don't have any foreign income for the UK part of the year(and also other income generated in the UK)? Do I still need to file the self-assessment? Thanks.
Posted Mon, 17 Oct 2022 13:05:41 GMT by HMRC Admin 18
Hi,

To claim split year treatment required that you complete a self assessment tax return, otherwise your income for the whole year is taxable.

Thank you.

 

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