I have checked the rules that I am qualified for the split year treatment and the split year date would be on 2 Feb 2022. And I realised that I only need to report the income for the UK part of the tax year.
My suitation is, I moved to UK on 3 Feb 2022 and become a tax resident for 2021-22 tax year. My overseas income in this tax year before I moved to UK is 40000 pounds, but I only have total 200 pounds income incurred from 3 Feb 2022 till the end of this tax year.
My questions are, do I need to file the tax assessment return / declare the income as the UK part is only 200 pounds? And do I need to apply split year treatment (SA109) if I don't need to file the tax assessment return?
Thanks a lot!