Split year treatment

As I moved to the UK in April last year and only started long-term rental from 9 June in the same year, I can apply for split year treatment case 8 for 23/24. Is is correct? If so, do I need to report the whole 6 April 2023 - 5 April 2024 fiscal year when I complete the online self assessment? Or do I just report according to the split year - from 9 June 2023 - 5 April 2024.

Hi,

If you qualify for split year then you only report any foreign income for the UK part of the year. You can see guidance here:

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. You can see the guidance here:

Tax on foreign income

The following guidance will help you work out if split year treatment applies:

RDRM12150 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only

If you do, you cannot file online with HMRC software and will need to buy third party software as you need to include the residence section.

Thank you.