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Posted Thu, 08 Sep 2022 23:14:15 GMT by EHO H
My husband was working in Hong Kong from Jan-Jul 2021 and moved to UK in Sep 2021. He is qualified for split year treatment under case 4 and he is unemployed from Sep last year until now. He has very little amount (less than £50) of overseas interest income. Does he need to register for self-assessment and split year treatment, and then submit tax return for that overseas interest income? Thank you!
Posted Mon, 12 Sep 2022 13:45:46 GMT by HMRC Admin 17

Hi,
 
On the basis of the information you have provided (ie no income other than interest of less than £50) your husband
is not required to register for self assessment.   

See link:

Tax on savings interest    .

Thank you.
Posted Mon, 12 Sep 2022 15:28:21 GMT by EHO H
Thank you for your reply. In this case, does he need to apply for split year treatment for the overseas income from April to July 2021? Or nothing to do with him this tax year?
Posted Tue, 13 Sep 2022 14:14:43 GMT by HMRC Admin 10
Hi
A tax return is needed if you are applying for split year so that overseas income is not included.
Thankyou.
Regards.

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