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Posted Wed, 30 Aug 2023 12:23:04 GMT by VC246
Hi HMRC Admin team, I have 2 questions regarding tax calculation in 2022/23. I entered UK on 01-JUN-2022. I worked full-time in Hong Kong in the period of 01-APR-2022 to 31-MAY-2022. I was employed with a full-time job in UK in June 2022. Among the whole tax year of 2022/23, I have Foreign saving interest of less than 100 GBP. I have some saving interest in UK bank which just go over my Personal Saving Allowance too. 1) Do I need to send a Self-Assessment return and request for split year treatment for my Full-time job in Hong Kong and the Foreign saving interest? 2) Per guidance on , I do not need to declare the tax on my savings interest from UK banks myself as HMRC will change my tax code so I would need to pay the tax automatically. Is my understanding correct? Thank you.
Posted Mon, 04 Sep 2023 15:39:29 GMT by HMRC Admin 32

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

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 GOV.UK will help you work out if split year treatment applies. If claiming split year, you need to complete a return and SA109 to show this

 Thank you.

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