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Posted Fri, 21 Jul 2023 17:03:55 GMT by A C
Hi HRMC admin, I arrived the UK in Sept 2022 and I have UK income for the tax year 2022-23 from the time I arrived here. At first, I thought I would need to submit a tax return via self-assessment and apply for the split year treatment, hence I opted in for self-assessment with the reason of having foreign income during Sept 22 to Apr 2023. However, when I used checked the DTAA with my home country it turns out I am a treaty resident for the previous year. My personal tax account states i dont need to pay any taxes as everything was PAYE. Hence I would like to understand, in my case, may I know if I still need to action as below: 1) submit the tax return (2022-23) and apply for split year treatment for HRMC to file the record 2) provide evidence or submit any form to confirm my non-UK residence status 3) Pay any tax on foreign income even if it is established I am not a tax resident last FY ?
Posted Mon, 31 Jul 2023 11:18:42 GMT by HMRC Admin 19

You will need to review the guidance on residence at RDR1:

Tax when coming to the UK

and apply the residency tests at RDR3:

RDR3 Statutory Residence Test

If you are considered resident in the UK, then you will need to consider if split year treatment applies. The only way to claim split year treatment, is to submit a Self Assessment tax return, SA100, SA109 (residence) and any other appropriate supplementary pages. The paper versions can be found here:

Self Assessment tax return forms

Thank you.
Posted Mon, 31 Jul 2023 11:32:21 GMT by A C
Hi Thanks for the response. However the response is not answering the question which is as follows : If I am considered a treaty resident of my home country for the full year, then do I need to declare my non UK income? As far as I understand, the treaty overrides SRT.
Posted Fri, 04 Aug 2023 13:10:45 GMT by HMRC Admin 25
Hi flaccus,
Regardless of what your home country decides, if you are resident in the UK, you will need to review UK residence rules.
We are not able to make this decision for you, which is why we refer you to the guidance.
Thank you.
Posted Sat, 05 Aug 2023 10:30:44 GMT by A C
Ill rephrase the question again - Does the residency status rules in DTAA between India an UK override the SRT ? which takes precendence?
Posted Thu, 10 Aug 2023 05:57:05 GMT by HMRC Admin 25
Hi A C,
The residence test has precedence, so if you still have overseas income you may want to consider the remittance basis.
Please see guidance here:
Paying tax on the remittance basis (Self Assessment helpsheet HS264)
Thank you, 

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