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Posted Wed, 20 Sep 2023 10:59:13 GMT by RaineC
Hi HMRC Admin, Could you please advise on the following condition: 1) Regarding split year treatment, both Case 5 and 8 applied: - Case 5: Starting full-time work in the UK on 23 July 2022 and arrived on the same day. - Case 8: Starting to have a home in the UK on 1 September 2022 as stated in the tenancy agreement. May I ask which case should be applied and when will the UK part of the split year start please? 2) As per the Residency test stated as Non-resident in tax year 6 April 2022 to 5 April 2023 (Based on the online tool – Check your UK residence status), with no income arise from the UK in that tax year, shall a self-assessment tax returns be submitted for foreign saving interests please? Many Thanks in advance.
Posted Fri, 29 Sep 2023 14:54:01 GMT by HMRC Admin 25
Hi RaineC,
Where both Case 5 and Case 8 apply, the case that takes priority is the one with the earliest 'split year' date.
In your particular case, that would be Case 5, with the starting date of the UK year as 23 July 2022.
And yes, you would be required to complete a 2023 Self Assesment Tax return to declare the Foreign Interest arising between 23 July 2022 and 5 April 2023.  
RDRM12030 - Residence: The SRT: Split year treatment: When will split year treatment apply   
Tax on foreign income
Thank you. 
Posted Sat, 30 Sep 2023 17:22:12 GMT by RaineC
Hi HMRC Admin, Thank you for your reply. That is very helpful. May I elaborate further on Question 2 please: My parents arrived in the UK in late October 2022. - They stayed in the UK for 164 days for the tax year 2022-2023 - They have no income arised from the UK in that tax year - They are regarded as Non-residents based on the online tool – Check your UK residence status - Only income arised is foreign saving interest Could you please advise that will they need to fill-in a self-assessment for the tax year 2022-2023 please? Much appreciated for your reply.
Posted Thu, 05 Oct 2023 13:23:43 GMT by HMRC Admin 32

Non-residents only pay tax on their UK income, they do not pay UK tax on their foreign income. As you state they are non resident then the foreign interest is not taxable and a tax return is not required.

Thank you.

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