Ka Tang Elson Lam

Good morning. My situation : - I am a BN(O) Visa holder and arrived in UK on 14 Jan 2023. (This is my first time to go to UK). (14Jan2023 to 5Apr2023, total 82 days) - I lived in my UK's home started from 14 Jan 2023 with 12 months rental agreement. (agreement from 30 Dec 2022 to 29 Dec 2023) - I don't have any job in UK after arrival. I don't leave UK until now. - I have a full time job from 6 Apr 2022 to 30 Nov 2022 in HK(5 days work, 9am to 6pm) . I quited my HK job on 1 Dec 2022 and prepared to move in UK. - I have done tax clearance in Hong Kong. I sold my property in Hong Kong in Oct 2022 (before entering the UK). According to Private Residence Relief, I believe that I don't have to pay capital gain tax. Should I file a tax return for this item in the tax year 2022/2023???? Thank you.

Hi HMRC Admin 25, Thank you for your reply. I have already done the statutory resident test (SRT) through GOV.UK and the result is "You were not a UK resident for the tax year 6 April 2022 to 5 April 2023" BUT I am not sure . 1) Question under SRT : 「Did you work full time outside the UK from 6 April 2022 to 5 April 2023? Full time means you worked on average 35 hours each week.」Based on my situation, should I answer "Yes" or "No"???? This is the most critical question and will affect the result of SRT. < I had a full time job (5 days per week, 9 hours per day) from 6 Apr 2022 to 30 Nov 2022 in Hong Kong before moved in UK. After that, I quited my Hong Kong job and prepared to move in to UK. I have done tax clearance in Hong Kong. > 2) Is it a significant break during 1 Dec 2022 to 5 Apr 2023??? 3) Am I a UK Tax Resident in tax year 2022/2023???? Thank you.

Good Morning, RE : Tax Year 2022/2023 My situation: - I am a British National (Overseas) Visa holder and arrived in UK from Hong Kong on 14 Jan 2023. (This is my first time to go to UK) - I lived in my UK's home started from 14 Jan 2023 with 12 months rental agreement. (Rental agreement from 30 Dec 2022 to 29 Dec 2023) - I don't have work in UK since 14 Jan 2023 but I have around £263 bank interest income in UK&HK from 14 Jan 2023 to 5 Apr 2023. - I don't leave UK since 14 Jan 2023. - I had a full time job from 6 Apr 2022 to 30 Nov 2022 in Hong Kong. After that, I quited my job and prepared to move in to UK. - I have done tax clearance in Hong Kong before moved in UK. 1 ) Am I a UK Tax Resident in tax year 2022/2023???? 2) Do I need to file the tax return 2022/2023 on my total income before entering UK (14 Jan 2023)???? Thank you.