Thanks for you reply.
So for both my split year and subsequent non-resident years I record UK rental income in SA105 and UK savings interest in SA100. I will also use SA109 to declare my split year for 22/23 and declare non-UK resident status for subsequent years.
If I do not record UK savings interest in HS304 or SA109 (box 20 & box 22) for any years, does that mean:
a) for the overseas part of my split year I pay full UK tax on UK savings interest? The DT treaty agreed rate of 10% will not be observed for UK tax?
b) only for subsequent years as non-UK resident will the DT treaty agreed rate of 10% will be observed for UK tax?
Please confirm if my understanding above is correct.
I moved to Australia permanently and qualify for split year with the overseas part from Oct-22 to Apr-23. I continue to earn UK rental income and UK savings interest. I understand DT treaty with Australia limits UK tax on UK savings interest to 10% (article 11).
For my 22/23 UK tax return I understand I add my rental income to SA105. Do I add my savings interest to one or both places below:
- SA109 (box 20 & box 22) and HS304 (question 3(b))
For my 23/24 and future UK tax returns when I am non resident is the process any different?
Appreciated your clarity on this issue.