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Treaty Resdience

A C
Posted Fri, 10 Mar 2023 17:54:41 GMT by A C
Hello HMRC, I arrived from India in UK on 29th Sept 2022 and started working for the UK employer from 7th Oct 2022. For this fiscal year, I qualify for the split year treatment as per the guidance for the time starting 7th Oct 2022 to 5th April 2023 and I am a resident in UK and for this same time I am also a resident of India as per the India Income Tax laws. However in the UK/India DTAA document listed below, reference Article 4 (2c), I understand if a individual is a resident of both Contracting states, then the residency will be established where ever he is a national. In this case I am a national of India. Could you confirm is the above assessment is correct and for the split year portion of fiscal year 2022-2023 as explained in para 1 above, I am a non UK resident for taxation as the DTAA - as explained in para 2 - overrides the SRT. 
HMRC Admin 32
Posted Wed, 15 Mar 2023 13:09:16 GMT by HMRC Admin 32
Hi,

The matter of residence is for you to confirm. If you consider yourself to meet the conditions mentioned then you will also need to consider the guidace below on what income you need to declare in the UK.

Guidance note for residence, domicile and the remittance basis: RDR1

Thank you.

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