UK Banks interest income before become tax resident while split year treatment applied

Do I need to declare the income from UK banks interest before I become a tax resident and the split year treatment applied?

Hi SKwok,
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 at www.gov.uk will help you work out if split year treatment applies. 
Thank you. 

 

Hi HMRC Admin 25, Thanks for your reply. It means that if I qualify for split year I need to declare all UK income for the period from 6 Apr to 5 Apr and any foreign income for the UK part of the year only. SKwok

I have a savings account with a UK bank and received interest before I became a UK tax resident. Do I need to declare the income from UK bank interest earned in my self-assessment for the period before I became a tax resident if the Split Year Treatment is applied? Thank you.

Hi,

As it is a UK bank account, yes, as you need to declare all UK income.

Thank you.

Hi. When HMRC change your amount of untaxed savings interested and thus change your tax code, is it possible to ask HMRC for the calculation i.e each amount of interest received from each source and added together to make the total figure used by HMRC. Thank you.

Hi Kingston01,
Yes, you can contact HMRC for a breakdown here:
Income Tax: general enquiries
Thank you.