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Posted Thu, 27 Jul 2023 14:54:46 GMT by TL Leung
I came from Hong Kong from July 2022 to the UK and live in a hotel / Airbnb. My husband still stays in Hong Kong. My husband and I have a joint property in Hong Kong for rental and sold in early of Nov 2022 and have capital gain about HKD600K. I finally have a tenancy agreement and have an accommodation in Dec 2022. Starting from Feb 2023 I will do volunteer work in the UK. Do I need to have a self-assessment, and can I apply for the split year treatment?
Posted Thu, 03 Aug 2023 14:22:25 GMT by HMRC Admin 20
Hi TL Leung,

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 will help you work out if split year treatment applies.  
As the property was not your main home and sold when you are a UK resdient, the gain needs to be reported.
As also claiming split year, a tax return is required for 22/23

Thank you.

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