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Posted Sat, 18 Feb 2023 00:11:27 GMT by Jin Lee
Hi, - moved to live in the UK in Dec 2022 - having assessed the various tie tests ( not work in UK, has other home overseas etc) , not classified as tax resident in 2022/23 Does that mean no need to file tax return at all for 6 Apr 2022 to 5 Apr 2023? Hence all foreign wage, interest income, capital gain up to 5 Apr 2023 will not need to be taxed to the UK? Cheers
Posted Thu, 23 Feb 2023 13:41:58 GMT by HMRC Admin 32

If not classed as UK tax resident for 2022 to 2023, no Income Tax will be due on any foreign income. You would only pay tax on any UK income that you receive. A tax return would only be required if you are claiming split year treatment.

Thank you.
Posted Sun, 26 Feb 2023 15:32:33 GMT by Jin Lee
Thank you. Wanted some further clarifications: I will have a job starting in 27-Feb, since it’s less than 40 days in the tax year hence this tie doesn’t count. (Hence the above situation of not tax resident). The job income will be taxed PAYE - how will tax rate and allowance be calculated when my wage is taxed every month? Will I still have the gbp12.5k personal tax allowance (only income is wage in UK) Regards
Posted Tue, 28 Feb 2023 14:29:57 GMT by HMRC Admin 32

You will likely be taxed on an emergency basis but will still be due the full years allowance. Any repayment then due will be automatically calculated and issuedd after the end of April 2023

Thank you.
Posted Wed, 01 Mar 2023 00:42:27 GMT by Jin Lee
Thank you. The less than 40 days of job wage will be taxed PAYE. As I will not be a tax resident 2022/23, is there no need to file self assessment (on things like foreign interest income/ cgt etc)? Thanks!
Posted Wed, 01 Mar 2023 13:48:15 GMT by HMRC Admin 10
If the residence, domicile and remittance guidance advises that you are not resident in the UK for the whole tax year and that split year treatment applies, then you will need to complete a self assessment tax return (SA100), employment page (SA102) and residence page (SA109),declaring your UK income only and claiming split year treatment.

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