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  • Split year arrangement

    Hi HMRC admin, Context: - I came from Hong Kong to the UK on 10th September 2021 and stay here since then, therefore becoming a UK tax resident in 2021-2022. - I have checked the relevant HMRC guidance and reviewed my own situation accordingly. I believe that I am qualified for the split year arrangement in 2021-2022. Question: - Do I need to apply/claim for the split year arrangement? Or will it automatically apply to me as long as I am qualified so that I don't have to report any income in the non-UK period of the year? Thank you so much. 
  • CGT and Private Residence Relief on an overseas property

    Hi HMRC admin, Context: - I came from Hong Kong to the UK on 10th September 2021 and stay here since then, therefore becoming a UK tax resident in 2021-2022. - I sold my home in Hong Kong on 30th September 2021, i.e. 20 days after I came to the UK. That was my only home and I lived in it since I purchased it until I came to the UK. Questions: (a) Am I correct that I am qualified for full Private Residence Relief and hence there is no need to pay any CGT for the above sale? (b) Assuming my understanding in (a) is correct, do I need to report the sale and the capital gain to HMRC in a self-assessment form (or by other means) and then apply for Private Residence Relief? Or is the Private Residence Relief automatically applied and I have nothing to do in this regard? Thank you so much. DL