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Posted Wed, 05 Oct 2022 20:56:03 GMT by broadfurd13
Dear HMRC I moved from Australia to the UK in September 2021. I started work in the UK in November 2021 and have not received any foreign income since I moved aside from minimal interest on an Australian bank account (approx £300), which is taxed in Australia. I understand I still need to do a UK self assessment to declare this amount (which I have registered to do), but I am wondering if I have to disclose my Australian income/earnings from before I moved to the UK as well. If not, how do I make clear on the self assessment that a) I moved to the UK in August and b) that I paid tax in Australia? I want to ensure this is recognised so I’m not double taxed. Thanks in advance for any assistance!
Posted Wed, 12 Oct 2022 13:46:51 GMT by HMRC Admin 20
Hi broadfurd13,

If you qualify for split year then you only report any foreign income for the UK part of the year:
RDRM12000 - Residence: The SRT: Split year treatment: Contents
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 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only
will help you work out if split year treatment applies. 

 Thank you.

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