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Posted Mon, 07 Aug 2023 12:00:42 GMT by C CYK
I plan to utilize split year treatment for the tax year 2022-2023. During my time in the UK, I have remained unemployed. My foreign interest income is below £5,000. Is it necessary for me to include this interest when filing a Self Assessment Tax Return? Your guidance would be appreciated.
Posted Fri, 11 Aug 2023 10:00:26 GMT by HMRC Admin 25
If you qualify for split year then you only report any foreign income for the UK part of the year.
Please see guidance here: 
RDRM12000 - Residence: The SRT: Split year treatment: Contents
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 will help you work out if split year treatment applies. 
Thank you. 



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