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Posted Thu, 29 Sep 2022 11:26:57 GMT by ken shum
I arrived in UK on 14 January 2022 and rented an apartment for 6 months. From 14 January 2022 to 5 April 2022, I got less than 10 pounds of overseas share dividend and interest. Is it necessary to apply for a split-year treatment in the self-assessment of tax return? Thank you.
Posted Fri, 30 Sep 2022 14:07:58 GMT by HMRC Admin 2
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: 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 will help you work out if split year treatment applies. and then what you need to declare.

Thank you.
 

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