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Posted Sun, 30 Jul 2023 15:05:09 GMT by A Wu
I moved to the UK in July 2022 and will report tax on a remittance basis. For the overseas income earned from 6 April 2022 to 5 April 2023, I have not remitted to the UK. For reporting tax on a remittance basis, do I still need to apply for split year treatment on the overseas income that I have not remitted? Thank you.
Posted Fri, 04 Aug 2023 10:58:38 GMT by HMRC Admin 25
Hi A Wu,
You can claim remittance basis and split year treatment at the same time.  
You do not need to claim split year treatment for the income and/or gains, if you are claiming the remittance basis for that same income / gains.
To claim remittance basis and or split year treatment, requires the completion of a Self Assessment Tax return (SA100) and residence (SA109) and any other supplementary pages:
Self Assessment tax return forms
The remittance basis covers income not remitted to the UK in that tax year.
If you remit that income to the UK in a future year, it will be taxable in that future year. 
Thank you. 
Posted Sat, 05 Aug 2023 08:52:42 GMT by A Wu
Thank you very much. In this case, can I claim split year for the overseas salary income from 6 April 2002 to July 2022, and remittance for the rest of the income for the whole period of 6 April to 5 April 2023? and for the amount of split year overseas income, can I still remit to the UK in the future and not taxed?
Posted Thu, 10 Aug 2023 05:53:19 GMT by HMRC Admin 25
Hi A Wu,
No, it would be one or other. 
Thank you, 
Posted Thu, 10 Aug 2023 09:19:22 GMT by A Wu
Noted. Thank you.

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