Hi HMRC Admin,
I arrived in UK under BNO Visa and started to live in UK on 11Mar2023. I am not UK tax residents, no living place in UK and no ties in UK for the previous 3 tax years. For the tax year from 6Apr2022 to 5Apr2023, I stayed in UK for 26 days only with no income generated in UK, based on automatic overseas test, am I qualified for non UK residents and no need to submit self assessment tax return for 2022-2023 ?
As I am non UK resident, even if I received small amount overseas interest income (say less than 100 pounds) from 11Mar2023 to 5Apr2023, I still no need to submit self-assessment tax return ?
I have received income from my previous employer before 11Mar2023 and already paid tax before arriving UK on 11Mar2023. As I am non UK resident, do I need to apply split year treatment for tax year from 6Apr2022 to 5Apr2023 for reporting overseas interest income ?