Split year treatment

We came from Hong Kong and arrived in UK on mid June 2022. Before then, my husband has payroll in HK till beginning of May 2022 and paid the Hong Kong tax. As his payroll fall in tax year 2022-2023, does he needs to file a tax return and apply for split year treatment by completing the form SA109 and SA100 together? Regards

Hi Jky L

As your husband would be in the UK for more than 183 days in the tax year 22/23, he is tax resident for the full tax year.  
If split year treatment applies, this would have to be claimed through a self assessment tax return (SA100, SA102 & SA109 plus any other relevant supplementary page).  
If split year treatment does not apply, he would complete SA100, SA102 and any other relevant supplementary page.  
In both cases, he would declare his Hong Kong income and tax deducted in box 19 of page TR7, which is an information only box.  
This will not be part of any calculation.

Thank You