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Posted Mon, 18 Sep 2023 19:06:03 GMT by
Hi, I moved to UK in 10 July 2022 and became a UK tax resident from this date onwards. I have checked the relevant requirements that I can apply the split year treatment for 2022/23 and I am NOT going to make a claim for the remittance basis. May I know if I have to include the following items in my tax return (SA forms) to be submitted: 1) Salary and pension benefits in relation to employment in my original country during the time when I was NOT UK tax resident, though some payments may be received after 10 July 2022. The employment has already been terminated before 10 July 2022. 2) Gain, if any, from the disposal of my property, which was the only residential property that I lived in before moving to UK. The disposal was made with the exchange of contract taken place in May 2022, though part of the final payment was received in August 2022. Thank you.
Posted Wed, 27 Sep 2023 13:20:36 GMT by HMRC Admin 10 Response
Hi
When claiming split year treatment you only include the income you have received since becoming resident in the UK.  
You do not need to include your foreign income whilst you were out of the UK.  
Any further payments received from your foreign employer after 10 July 2022 when you were UK resident should be included in your Return.  
We will require more information regarding the Capital Gains payment and why a further payment was received whilst you were in the UK before we can provide any advice on this.  
I would suggest you call our helpline on 0300 200 3310 and ask to speak to a Taxes Technician for further assistance with this.
Posted Wed, 27 Sep 2023 13:36:28 GMT by
Hi Admin, Thanks for your reply. For the Capital Gains part, though the final payment was received in August 2022, given that I was living in the property and it was my only residential property all the time up to 10 July 2022, shouldn't any gain be exempted from UK tax in any case? If it is exempted, do I need to include it in my Return? Thanks again.
Posted Mon, 02 Oct 2023 09:48:18 GMT by HMRC Admin 10 Response
Hi
Yes if it was your main residence for the whole period of ownership you dont need to declare anything.

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