Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Sun, 17 Sep 2023 21:01:36 GMT by SKwok
Do I need to declare the income from UK banks interest before I become a tax resident and the split year treatment applied?
Posted Wed, 27 Sep 2023 11:06:24 GMT by HMRC Admin 25
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 will help you work out if split year treatment applies. 
Thank you. 

Posted Wed, 27 Sep 2023 12:37:54 GMT by SKwok
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

You must be signed in to post in this forum.