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Posted Thu, 11 Jan 2024 13:10:03 GMT by
May I know if I need to file a self-assessment for earning an employment salary and saving interests overseas before entering the UK for the first time but within the period the immigration visa is granted? Given they are over £2000 but under £100,000. Do I have to do a split-year treatment as well?
Posted Tue, 16 Jan 2024 16:08:36 GMT by HMRC Admin 32
Hi,

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 GOV.UK will help you work out if split year treatment applies.  

If claiming split year, a return is required to confirm this under the residence section. you need to purchase 3rd party software to do this.

Self Assessment commercial software suppliers

Thank you.

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