Split year treatment/NRL

Hi guys, Been asked to do a self assessment tax return but a bit confused by it all. I've lived in UK my whole life until starting work in Australia at beginning of February. I've not returned to UK since so my understanding is I qualify for split year treatment from February onwards. However I own a property in the UK which has been giving me rental income since January. - Do I still qualify for split year if I still had a small amount of rental income for the rest of the year? - Do I class as Non-Resident landlord for 23/24 tax year or not because it was only 3 months? - How did you prove you qualify for split year treatment given my understanding that one requirement is you are non-resident also for 24/25 tax year? - Do I need to apply for split year treatment prior to submitting my tax return? Thanks

Hi SF95,
If you qualify for split year then you only report any foreign income for the UK part of the year:
Residence, Domicile and Remittance Basis Manual-RDRM12000.
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 at www.gov.uk will help you work out if split year treatment applies. 
Thank you.
 

Hi, Thanks for the response. I'm not sure I fully understand. So for the Non-UK part of the year do I have to declare my UK property income on my UK tax? Or would that be declared in Australia?(Given the double taxation agreement)

Hi,

You would declare your UK property income in its entirety on a Self Assessment tax return, whether you are resident or not.  

The tax treaty between both countries allows the UK to tax this income.

Thank you.

Not HMRC...tax acct. Your SA return for 23/24 will include all UK income, so salary, tax, deduct any allowable expenses (subscriptions etc) , also need to include child benefit if claimed and over income limit, also, the rent from start to 5 April 2024, expenses, and separately dont forget mortgage interest as a tax credit for the period let. You cant complete HMRC version as you need to complete residence pages also to claim split year from date of departure (so HMRC also require that date, confirmation resident in year prior, resident in Australia going forward etc)...various boxes to complete on that. Then next year, again, r esidence pages, claim non residence tax status for full year and the 24/25 form will only contain UK income. Australia can also tax the property income under the DTA...and Australian accountant will want a copy of your UK return to claim any UK tax paid against Australian liability if any, and to replicate UK income/expense figures etc.