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Posted Sun, 01 Oct 2023 21:44:22 GMT by M L Lee
I emigtated to UK and arrived on 26 August 23 under the BNO Visa Scheme. My BNO Visa was granted on June 23. Based on the Statutory Residence Test, I am not a UK tax reident essentially because I have not travelled to UK before, hold no UK property, work outside UK continuously and without UK ties. Do I still need to submit self assessment for tax year 22 to 23 bearing in mind my only income was derived from Hong Kong. Thank you and appreciate your reply before the submission deadline.
Posted Thu, 05 Oct 2023 15:44:22 GMT by HMRC Admin 20
Hi M L Lee,

No as you were not resident in the UK during the 2022/23 tax year.
The UK tax year runs 6 April - 5 April and you did not arrive until 2023/24

Thank you.
Posted Fri, 06 Oct 2023 09:39:28 GMT by M L Lee
Many thanks for the answer. I have a follow up question. I set up an UK bank account before I moved to UK. I received about £40 per month for the period between July 22 o July 23 under a fixed deposit account in which the interest was payable monthly. During the period, I was not resident in UK, Do I need to file any tax return for the interest and if yes, how ro do it? Thank you.
Posted Fri, 13 Oct 2023 12:13:24 GMT by HMRC Admin 32

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. 

RDRM12150 - Residence: The SRT: Split year treatment

Thank you.

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