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Posted Sun, 09 Oct 2022 23:37:42 GMT by ben60 Lam
My wife had HK salary income while she was working in Hong Kong. After we moved to UK in July 2021, she was not working and no other income. Does she need to submit a self-assessment and apply a split year treatment?
Posted Thu, 13 Oct 2022 16:28:00 GMT by HMRC Admin 20
Hi ben60 Lam,

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.
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 - Residence: The SRT: Split year treatment: will help you work out if split year treatment applies. 

Thank you.

 

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