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Posted Sun, 03 Sep 2023 00:35:07 GMT by Elaine
Hi, I relocated to the UK in Dec 2022. During the period from Dec 2022 to Apr 2023, I had some interest income from savings accounts in Hong Kong and some income from investments in Hong Kong. The total amount was less than £10,000. There was no other income during the period. Do I need to register for self assessment to obtain a UTR number to submit a tax return for the year 2022-2023? Do I need to apply for split year treatment?
Posted Wed, 06 Sep 2023 11:27:08 GMT by HMRC Admin 20
Hi Elaine,

If claiming split year treatment, you need to register for self assessment and complete the residence section of the return.
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:.
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: Case 4: Starting to have a home in the UK only will help you work out if split year treatment applies. 

Thank you.



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