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Posted Thu, 29 Sep 2022 11:33:28 GMT by Ronics
Live 29/10/2021 Transaction completion of UK property 12/01/2022 Disposal of Oversea's Property (Original country) and then stay Hotel 15/01/2022 Arrival of UK, stay at my relative's home without any charge 17/02/2022 Move in own house in UK (no document prove) Work Till end of Year 2021, employee at original country, monthly income. From 1 Jan 2022 to 30 June 2022, as a subcontractor for my previous employer from original country. (Payment term to be monthly paid but late payment for some months) After 30 June 2022, unemployment, no salary income. Question : When would be the effective date of split year treatment for tax cutting-line?
Posted Fri, 30 Sep 2022 14:10:03 GMT by HMRC Admin 2
Hi,

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. and then what you need to declare.

Thank you.

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