Self Employed Income for Split year treatment

I'm applying spilt year treatment for Year 23/24, some key dates as below: 18 Jul 2023 Arrived UK 18 Jul - 29 Aug Staying in AirBnB / Hotel 30 Aug 2023 Started a home rental 20 Aug 2023 Received an income for working during May 2023 [ITEM A] 1 Sep 2023 Received an income for working during Jun 2023 [ITEM B] I supposed the start day of being the UK tax resident is on 30 Aug 2023 according to CASE 4, is that right? My question is, are ITEM A and ITEM B are taxable income?

Hi,
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.  
Thank you.

Thanks. If I qualified for Split Year, foreign income for the UK part of the year counts of the money received date OR the working period in the UK?

Hi ,
 

If you qualify for split year then you only report any foreign income for the UK part of the year . Thank you .