Paul Griffin

Hi HMRC Agent. I am looking for some guidance regarding correcting a previous tax year's (as yet) undisclosed foreign income. I have commenced voluntary disclosure but want to verify my understanding is correct. Background: I emigrated in June 2005 to South Africa and I am still taxed as a S.A. tax resident in South Africa. I receive of a U.K. private/company pension (contributions all made in UK prior to emigration) paid in the U.K. from November 2018 taxed under UK PAYE since monthly benefits commenced. I am also in receipt of a South African private/company pension that pays an annuity at 17 percent of the residual fund balance annually before the end of February. I sold my SA residence and liquidated all SA assets shortly before returning to the UK permanently on 7th September 2021 to temporary accommodation with family before purchasing a permanent home on 2nd March 2022. Please can you confirm the following: 1. Foreign annuity payment received 28 Feb 2021 (taxed in S.A. tax year 1/3/2021-28/2/2022) is not taxable in the UK 2. Foreign annuity payment received 28 Feb 2022 (taxed in S.A. tax year 1/3/2023-28/2/2023) GBP equivalent should have been declared as taxable for a split tax year 21/22 in the UK - and please confirm split calculation multiplier - (or very optimistically, does my split year UK tax liability only commence 22/23 after acquiring a permanent UK residence)? 3. Only interest received monthly on my SA bank account from September 2021 should be declared as foreign interest income. I then assume that all subsequent SA income should be declared in the UK tax year in which actual payment is received. Many thanks.