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Posted Fri, 03 May 2024 14:43:22 GMT by Ekip2024
Dear HMRC support team, I am a French national now UK resident. When I was still a French resident, I opened a French Plan Epargne Logement, which is basically a savings account with a bank. After arriving in the UK, I kept earning interests from this account, but given these were not remitted and below £2,000, they qualified for automatic remittance basis and were not taxable in the UK. I have now closed this account and remitted the funds to the UK, so I understand that the interests now become taxable in the UK: do I need to disclose (in my SA tax return) all the interests earned since the opening of the account, or only the ones earned since I became a UK resident? Many thanks,

Name removed admin 
Posted Mon, 13 May 2024 10:25:47 GMT by HMRC Admin 32 Response
Hi,

Please refer to:

Paying tax on the remittance basis (Self Assessment helpsheet HS264)

Thank you.

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