RaineC

Hi HMRC Admin, Thank you for your reply. That is very helpful. May I elaborate further on Question 2 please: My parents arrived in the UK in late October 2022. - They stayed in the UK for 164 days for the tax year 2022-2023 - They have no income arised from the UK in that tax year - They are regarded as Non-residents based on the online tool – Check your UK residence status - Only income arised is foreign saving interest Could you please advise that will they need to fill-in a self-assessment for the tax year 2022-2023 please? Much appreciated for your reply.

Hi HMRC Admin, Could you please advise on the following condition: 1) Regarding split year treatment, both Case 5 and 8 applied: - Case 5: Starting full-time work in the UK on 23 July 2022 and arrived on the same day. - Case 8: Starting to have a home in the UK on 1 September 2022 as stated in the tenancy agreement. May I ask which case should be applied and when will the UK part of the split year start please? 2) As per the Residency test stated as Non-resident in tax year 6 April 2022 to 5 April 2023 (Based on the online tool – Check your UK residence status), with no income arise from the UK in that tax year, shall a self-assessment tax returns be submitted for foreign saving interests please? Many Thanks in advance.