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  • Gain in a tax year but realized before become tax resident

    Dear Sir/Madam, Here is my case. My visa is just approved at 2021-11-19. I will land UK at 2022-06-05. I have a fixed term insurance bought years ago and its mature at 2022-08-31. There would be accumulated interest and dividend which are over any UK related personal and dividend tax allowances. My question is: the mature date of my insurance and its gains happen before I becoming UK resident AT THAT DATE; of course I finally become UK resident in the tax year (2022-23) since I will start stay in UK since landing. It seems that transaction still falls into 2022-23 tax years. Would this transaction be counted as payable tax gain of 2022-23 or it could be treated as Clean Capital? Thanks!