Questions related to Self Assessment

Q1) The start date of Split Year I will come to UK on 30 June 2024. However, I have resident rental contract effective on 1 May 2024 that is earlier than the date I will come to the UK. Will the split year start date be on 1 May or 30 June? Q2) Family Expenses I was a non-UK resident and my wife was a UK resident. If I transfer monthly family expenses from my non-UK bank to her UK bank. Will she need to declare UK tax and fill in the tax return for these family expenses? Q3) Interest from UK bank I was a non-UK resident. I earned some interested income from UK bank and the bank interest is my ONLY income in UK. I believe this interest income will be treated as “Disregarded income” as a non UK tax resident. For this case, do I need to report this interest income arising in the UK and fill in the tax return?

Hi Joe8888,
The split year basis would commence on the date you arrived in the UK, as that will be your first day of residence in the UK.
If your employment commences before that date, it will be in a period that you are not UK resident.
If you have already paid tax on the savings you send to your wife, then there will not no tax liability.
If you have to complete a tax return for other reasons, you would still declare your UK interest and UK dividends on the tax return.
Thank you.