I am a British citizen, arrived in the UK on June 21 and stayed at my friend's home. I left the UK on February 22. I became a tax resident in the tax year 2021/22 as I stayed more than 183 days. I am retired, never worked in the UK, not a tax resident for the past years and will not be a tax resident in tax year 2022/23.
During the period I was living in the UK, I did not have any UK income except for a small amount of savings interest. From 6 April 21 to 5 April 22, The total overseas income from capital gains from shares, dividends and saving interests was around £9,000. The overseas income during the period I stayed in the UK was about £6,000. I have the following questions before filing a tax return for 2021/22.
1. Do I require to file a tax return as the income is less than the tax allowance?
2. If yes, do I qualify for the Split year treatment and report only the income during my stay?
3. If not, should I report the whole year's income?
4. Do I need to pay any NI?