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Posted Sat, 25 Feb 2023 16:40:03 GMT by Agger05
Hello, Generally speaking if I have only become an UK tax resident from 16th Sep of a year, say 2021, per my understanding I have to pay UK tax for any income received in that tax year period (16th Sep 2021 to 5th Apr 2022) including overseas income. And I do not have to pay any UK tax for any income I gained before Sep-16 2021. Please advise if my understanding is correct. (I have never been an UK tax resident before 16th Sep, 2021). Thank you very much. Kind Regards, Agger05
Posted Tue, 28 Feb 2023 14:08:22 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.

Thank you.

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