UK Tax Resident for the tax year 2022/2023

Good Morning, RE : Tax Year 2022/2023 My situation: - I am a British National (Overseas) Visa holder and arrived in UK from Hong Kong on 14 Jan 2023. (This is my first time to go to UK) - I lived in my UK's home started from 14 Jan 2023 with 12 months rental agreement. (Rental agreement from 30 Dec 2022 to 29 Dec 2023) - I don't have work in UK since 14 Jan 2023 but I have around £263 bank interest income in UK&HK from 14 Jan 2023 to 5 Apr 2023. - I don't leave UK since 14 Jan 2023. - I had a full time job from 6 Apr 2022 to 30 Nov 2022 in Hong Kong. After that, I quited my job and prepared to move in to UK. - I have done tax clearance in Hong Kong before moved in UK. 1 ) Am I a UK Tax Resident in tax year 2022/2023???? 2) Do I need to file the tax return 2022/2023 on my total income before entering UK (14 Jan 2023)???? Thank you.

Hi Ka Tang Elson,
You would need to look at the guidance on statutory residence and take the statutory residence tests, to determine whether you are resident for tax purposes in the UK for the whole tax year 2022 to 2023 or whther you are not tax resident for the whole tax year.
You would then need to consider split year treatment and whether it applies or not.
There are a total of 3 outcomes.
1 - Tax resident for the whole tax year and split year treatment applies (a tax return is required to claim split year treatment
2 - Tax resident for the whole tax year and split year treatment does not apply (a tax return is required to declare world wide income
3 - Not tax resident for the whole tax year (a tax return is required if certain Self Assessment criteria is met:
Check if you need to send a Self Assessment tax return
Thank you. 

Hi HMRC Admin 25, Thank you for your reply. I have already done the statutory resident test (SRT) through GOV.UK and the result is "You were not a UK resident for the tax year 6 April 2022 to 5 April 2023" BUT I am not sure . 1) Question under SRT : 「Did you work full time outside the UK from 6 April 2022 to 5 April 2023? Full time means you worked on average 35 hours each week.」Based on my situation, should I answer "Yes" or "No"???? This is the most critical question and will affect the result of SRT. < I had a full time job (5 days per week, 9 hours per day) from 6 Apr 2022 to 30 Nov 2022 in Hong Kong before moved in UK. After that, I quited my Hong Kong job and prepared to move in to UK. I have done tax clearance in Hong Kong. > 2) Is it a significant break during 1 Dec 2022 to 5 Apr 2023??? 3) Am I a UK Tax Resident in tax year 2022/2023???? Thank you.

Hi Ka Tang Elson Lam,
HMRC are unable to advise you on your residence or answer the questions for you as that is for you to determine based on the guidance available. You may therefore wish to engage the services of a professional if you are still unsure.
Thank you.