HA-LUN YU

July 28 2024 Dear Admininstrators, Background: I arrived at Heathrow Airport on March 13, 2023, marking my first day in the UK. I have resided in the UK continuously since then. For the tax year ended April 5, 2023, I was present in the UK for 24 days and had never previously visited the country. I used the online tax residency test and determined that I was not a UK tax resident for that tax year. The problem: This July 2024, I initiated the self-assessment process for the tax year ended April 5, 2024, during which I am considered a UK tax resident. Within three days of registering, I received three letters: one assigning me a Unique Taxpayer Reference (UTR), another reminding me of the self-assessment for 2023-2024, and a third requesting a self-assessment for 2022-2023. (1) Given that I spent only 24 days in the UK during the 2022-2023 tax year, I had no UK income during that period. (2) If I am required to file a self-assessment for 2022-2023, how should I indicate my non-resident status within the return? Thank you for you kind attention and help. Kind regards.