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Posted Sun, 07 Jan 2024 11:03:55 GMT by
Dear HMRC, I was born in HK but holds a BC passport by descent via 1991 British Citizen Selection Scheme. I had never been to UK until July last year. My wife and my child moved to settle in Uk through BNO visa starting from Jul 2022. I stopped my work and went to Uk in Jul 2022 as well to stay with them and help them settle. I didn’t work while I was in UK but I returned to HK in March 2023 to work till now. I should be a UK tax resident in year 2022-23 as I stayed in Uk for more than half a year and should file self assessment, I suppose. I wanna clarify if I fit in case 4 of the split year treatment as I only started to have a UK home in mid July 2022 when I moved from R&B to a rented accommodation and I had no ties in UK before Jul 2022. I didn’t work while I was in UK but I returned to HK to work till now so my income in HK from March 2023 till 4/4/2023 should be taxable in Uk as foreign income, right? According to case 4 split year treatment my income in HK from April 2022 to Jul 2022 BEFORE I went to UK need not be taxed in UK. Is my understanding correct? Thank you. Carl
Posted Thu, 11 Jan 2024 16:47:43 GMT by HMRC Admin 20
Hi Carl Tscar,
HMRC cannot advise you on this as your residence and split year is for you to determine based on guidance available, please refer to
RDR3 Statutory Residence Test
Residence, Domicile and Remittance Basis Manual RDRM12000 - Residence: The SRT: Split year treatment: 
Thank you.

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