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Posted Thu, 27 Jul 2023 09:49:02 GMT by
I've moved to the UK in September 2022 therefore became tax resident of 22/23 year. I was working for employer based in Ukraine where salary is paid in two payments for one month, so salary for August was firstly paid in August (before I moved to the UK) and final payment was made in September when I was already in the UK. As I understand I can split tax year and pay UK tax on foreign income based on the time I were living in the UK. The question is should I add August salary while calculating total pay from for 22/23 year? If so should I add 100% of that salary or only part of it proportional to the amount of payment made in September?
Posted Thu, 03 Aug 2023 08:34:58 GMT by HMRC Admin 20 Response
Hi Marina Moiseenko,

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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