Siu Bing Wong

Hi, I arrived UK in 2023. Tax year 2023/24 is my first year to be a tax resident. I am not working at all. My only source of revenue is from saving interest income. I only received GBP 80 from overseas and GBP 10500 from UK bank for the year. Under this circumstance, am I still required to file the tax return as my total income is below the threshold of personal allowance ? I did the test on HMRC website and the result was that I need to file the tax return though. Since I have incurred overseas interest income, even amount is small, I am not sure whether I am still obliged to file the tax return . In fact, I've already applied for registration of self assessment just in case if I need to do so. However, it's been over a month and I still have not received my UTR number. Please kindly help and advise.

I arrived UK in March 2023. According to the Statutory Residence Test, I met the second automatic overseas test as I spent less than 46 days in UK and hence I am non UK resident in tax year 2022/23. I did not earn any income in UK during this period except for earning some overseas interest income. Since I am non UK resident, my overseas interest income shall not be subject to UK tax for year 2022/23. In my situation, is it correct that I do not need to do self assessment and no need to file tax return ? In other words, I shall not do any thing at all until next tax year.