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Posted Fri, 23 Sep 2022 18:24:27 GMT by Mike Qi
Hi, A friend of mine asked me to ask two questions here. He has been working in UK since June 2021, so he is a UK resident for the tax year 6 April 2021 to 5 April 2022. He was not a UK resident before 6 April 2021, He was working in China and has never been to UK before June 2021. He is preparing his tax return for the tax year ended on 5 April 2022 on remittance basis. He has foreign income in China during the tax year 6 April 2021 to 5 April 2022, which is the reason that he would like to file his tax return on remittance basis. He has two bank accounts, one account is used to hold the money he made in China before 6 April 2021, the other account is used to hold the money he made in China since 6 April 2021. He remitted 25000 pounds in October 2021 to UK from China from the account holding the money he made before 6 April 2021. Does he need to pay tax in UK on the 25000 pounds he remitted for the tax year 6 April 2021 to 5 April 2022? Does he need to put the money he remitted on the tax return for the tax year 6 April 2021 to 5 April 2022? Thanks and regards Jiwen
Posted Tue, 27 Sep 2022 13:31:48 GMT by HMRC Admin 17

Hi,
 
Please refer to guidance at 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 at www.gov.uk will help you work out if split year treatment applies .

Thank you.

 
Posted Tue, 27 Sep 2022 15:41:01 GMT by Mike Qi
Hi, It has nothing to do with the split year. The money he remitted to UK is the money he made before 6 April 2021, when he was not a UK resident. He does not need to pay tax for the money he made in China when he was not a UK resident. Is it correct? BTW, The tax year ended on 5 April 2022 starts from 6 April 2021. Thanks
Posted Wed, 28 Sep 2022 13:02:19 GMT by HMRC Admin 26
Hi,

If not earned in the 21/22 tax year then no. He would only need to declare any interest that it generated in the UK.

Thank you.
Posted Wed, 28 Sep 2022 15:39:53 GMT by Mike Qi
Hi HMRC Admin 26, Thank you very much for the confirmation. Yes, he need to pay tax in UK on any interest generated from the money he made before 6 April 2021. Regards

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