M L Lee

Many thanks for the answer. I have a follow up question. I set up an UK bank account before I moved to UK. I received about £40 per month for the period between July 22 o July 23 under a fixed deposit account in which the interest was payable monthly. During the period, I was not resident in UK, Do I need to file any tax return for the interest and if yes, how ro do it? Thank you.

I emigtated to UK and arrived on 26 August 23 under the BNO Visa Scheme. My BNO Visa was granted on June 23. Based on the Statutory Residence Test, I am not a UK tax reident essentially because I have not travelled to UK before, hold no UK property, work outside UK continuously and without UK ties. Do I still need to submit self assessment for tax year 22 to 23 bearing in mind my only income was derived from Hong Kong. Thank you and appreciate your reply before the submission deadline.