Split Year Start Date

Dear Sir/Madam, I arrived UK on June 24, 2022 and lived in a hotel. My first rental lease stated July 1, 2022 and had become UK tax resident on Dec 24, 2022 (after 183 days living in UK). If I apple for a split year tax treatment for 2022/23, when is the start date to “divide my UK part of income”. July 1st, 2022 or Dec 24, 2022? Your reply and guidance are highly appreciated. Thanks and cheers.

Hi KF@2023,

HMRC cannot advise you on this as it is for you to determine based on the guidance avalable -RDRM12000 - Residence: The SRT: Split year treatment

Thank you,

 

Dear Sir/Madam, Thanks for your reply. If I am eligible to apply for a split year treatment, say starting from July 1, 2022. Do I need to report all income received from entire facial year (April 6, 2022-April 5 2023)? Or simply report all income received from July 1, 2022 to April 5, 2023? Thanks for your clarification and advice. Cheers

Dear Sir/Madam, Simply to follow up my previous query in split-year tax return: I will divide my earnings into two parts: (a) Overseas (April 6 - June 30, 2022) (b) UK (July 1 ,2022 - April 5, 2023) Am I correct to say that I need to do the calculation "manually by myself" and only summit the (b) part in my tax return, no matter I will be using a paper or electronic tax return? Thanks

Hi KF@2023,

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 will help you work out if split year treatment applies. 

Thank you.

Hi KF@2023,

Yes, split year is for you to determine the dates.

Thank you.