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Posted Mon, 23 Oct 2023 11:19:37 GMT by
Dear HMRC, I moved to live in the UK in Oct 2022 and this is the first time I am living in the UK. If I am not a UK resident for tax purpose for the April 2022 to April 2023 tax year, do I have to file any tax return or notify the HMRC? I previously requested self assessment paper forms from HMRC. If I am a UK resident for tax purpose and want to apply split year treatment with form SA109, do I then only report income for the UK part of the split year for employement and foreign income? Do I have to report income from non UK part of the year in form SA102 and SA106 or any other forms? I used to work overseas before I came to the UK. I am not sure if I have to include my salary overseas in form SA102 or SA106. I also received interest in bank accounts overseas every month for the tax year 22-23 for keeping money in the bank. Do I only include the interest received in the UK part of the year in SA106? If I only have about 5 pounds of interest for the UK part of the year, then I do not need to fill in SA106 and I will only put the 5 pounds in SA100? Thank you.
Posted Thu, 26 Oct 2023 14:36:22 GMT by HMRC Admin 20
Hi AL,

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  will help you work out if split year treatment applies. 

Thank you.


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