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Posted Sat, 13 Jan 2024 16:55:57 GMT by
Hi. I arrived the UK on 1/6/2022 and have been staying in the UK since then. I understand that I have become a UK tax resident on the same day. I received salaries and pensions outside UK in May 2022, i.e. before I became a UK tax resident and I have received no income from whatever means except the saving interests I received from both overseas and UK bank saving accounts (joint saving account with my wife) and the total amount received was less than £5K during the tax year. My wife, on the other hand, have started working and receiving salary in UK since June 2022, she will be filing her tax return. For my case, do I need to file the Personal Assessment Tax Return? In positive, how can I declare the split-year arrangement? Do I just declare on the Tax Return? And again, if I need to file the tax return, do I need to report to the HMRC my salaries and pension received before 1/6/2022? Thank you for your kind assistance in advance.
Posted Wed, 17 Jan 2024 11:30:33 GMT by HMRC Admin 20
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 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 will help you work out if split year treatment applies.  
If claiming split year, you need to do this in the residence section of the return and you will therefore need to buy 3rd party software to file the whole return:-
Self Assessment commercial software suppliers
Thank you.

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