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Posted Fri, 28 Jul 2023 22:58:49 GMT by Leo
Hi. I arrived to UK under BNO visa on Feb 2022 and realised that I might have to apply for split year treatment as i have income in Hong Kong during 2021. I checked that I do not have to fill out Self assessment form as no income after arrived UK. Can I confirm if I have to apply for split year treatment? If so, can I apply now and how do I apply? Thank you.
Posted Fri, 04 Aug 2023 07:56:23 GMT by HMRC Admin 25
Hi Leo,
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: Contents
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. 
Thank you. 



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