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Posted Tue, 28 Feb 2023 13:23:11 GMT by Starboy Watson
Hi HMRC team I arrived UK on 15/10/2022 through BNO visa. As I stayed less than 183 days in the 2022/23 Y/A, am I subjected to UK tax in 2022/23 and liable to make self assessment for 2022/23? I have no other tie, no family tie, with UK except that I only rented a flat in UK after my arrival. Your kind advise is much appreciated.
Posted Wed, 01 Mar 2023 13:13:01 GMT by HMRC Admin 10
Please see guidance at :
Self Assessment tax returns
Posted Wed, 01 Mar 2023 13:54:53 GMT by Starboy Watson
Thank u HRMC team for your prompt response. After studying the link provided, I am still puzzle. I am not self employed, do not have any employment/ not engaging in any business or partnership, but,I have investment income over £100,000 from my investment in HK during 2022/23. Nevertheless, I’m not tax resident during 2022/23 as I stay less than 180 days in UK during 2022/23 and have no other tie with UK. In this circumstance, am I still need to file a tax return for 2022/23? Many thanks for your advise.
Posted Mon, 06 Mar 2023 12:01:34 GMT by HMRC Admin 2

You may still need to file if you are opting for split year treatment.

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 will help you work out if split year treatment applies. 

Thank you.

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