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Posted Mon, 27 Mar 2023 08:25:46 GMT by Jin Lee
Need help from HMRC with following situation: - I am a new immigrant to the UK arriving December 2022. Having checked in HMRC website, I am not tax resident for year 2022/23. Hence won’t need to file a self assessment. (Eg for income before entering the UK and any CGT/foreign/dividend income in the year) - I am on a a job starting Feb 2023 and it was paid via PAYE. Seems an emergency tax code was assigned by employer hence my pay was deducted 20% at each payroll. - will I still enjoy my 2022/23 personal tax allowance in the above situations? - how will I be able to claim back the 20% deduction then? - do I need to change to another tax code for 2022/23? Much appreciated.
Posted Thu, 30 Mar 2023 12:01:56 GMT by HMRC Admin 20
Hi Jin Lee,

You will need to complete a 22/23 tax return at some point after 5 April 2023, including the residence section, to claim split year treatment.  
Any income or gains arising in the UK are taxable in the UK.
You would need to declare this income and tax deducted on the self assessment tax return, claiming personal allowances, so that any overpaid tax can be repaid to you.  
You can register for self assessment at (Register for Self Assessment).

Thank you.

Posted Thu, 30 Mar 2023 20:39:35 GMT by Jin Lee
Thank you very much. It helps. Can you please explain : “Any income or gains arising in the UK are taxable in the UK.” I have bank saving account overseas with interest. Under my situation are these not needed to be assessed in my first year? Ie only declare the income made in the UK?
Posted Thu, 06 Apr 2023 13:01:01 GMT by HMRC Admin 32

When you complete your 2023 tax return, you should declare all worldwide (ie both UK and overseas) income received after you arrived in the UK, including any overseas interest received following your arrival in the UK.                                        

Tax on foreign income

Thank you.

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