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Posted Sat, 04 Feb 2023 08:50:49 GMT by Ken Wong
Hello, Based on the below situation, could you advise whether I am a UK tax resident and whether I should apply the split year treatment. (Assessment Period: Y2021 /Y2022) 1. Arrived in UK on 10 Feb 2022 in my first time (i.e. there is 55 days in UK until 05 Apr 2022. It doesn't meet the 1st condition of overseas test condition) 2. No any working spent in UK up to 05 Apr 2022 (i.e. I have a full time job in my home country before, but resigned after I come and settle in UK. It meets the 2nd condition of overseas test condition) Based on the above points, I am not a UK resident in the assessment period of Y2021/Y2022. Is it correct? As i am not a UK resident, all foreign income should not be fallen into assessment period of Y2021/Y2022 even there is "foreign" saving interest income and investment profit since 15 Feb 2022? Or should I also applied for the split year treatment and report those foreign saving interest income and investment profit please? Thanks.  Overseas tests You’re usually non-resident if either: oreign" saving interest income and investment profit since 15 Feb 2022. Could could you advise you spent fewer than 16 days in the UK (or 46 days if you have not been a UK resident for the 3 previous tax years) you worked abroad full-time (averaging at least 35 hours a week), and spent fewer than 91 days in the UK, of which no more than 30 were spent working 
Posted Thu, 09 Feb 2023 11:16:44 GMT by HMRC Admin 25
Hi Ken Wong,

HMRC cannot answer this for you as it is up to you to determine your  residence and if you want to apply for spit year.

There is a support tool at:

Tax on foreign income

This will help you decide. 

Thank you. 

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