Jin Lee

Need help from HMRC with following situation: - I am a new immigrant to the UK arriving December 2022. Having checked in HMRC website, I am not tax resident for year 2022/23. Hence won’t need to file a self assessment. (Eg for income before entering the UK and any CGT/foreign/dividend income in the year) - I am on a a job starting Feb 2023 and it was paid via PAYE. Seems an emergency tax code was assigned by employer hence my pay was deducted 20% at each payroll. - will I still enjoy my 2022/23 personal tax allowance in the above situations? - how will I be able to claim back the 20% deduction then? - do I need to change to another tax code for 2022/23? Much appreciated.

Thank you. The less than 40 days of job wage will be taxed PAYE. As I will not be a tax resident 2022/23, is there no need to file self assessment (on things like foreign interest income/ cgt etc)? Thanks!

Thank you. Wanted some further clarifications: I will have a job starting in 27-Feb, since it’s less than 40 days in the tax year hence this tie doesn’t count. (Hence the above situation of not tax resident). The job income will be taxed PAYE - how will tax rate and allowance be calculated when my wage is taxed every month? Will I still have the gbp12.5k personal tax allowance (only income is wage in UK) Regards

Hi, - moved to live in the UK in Dec 2022 - having assessed the various tie tests ( not work in UK, has other home overseas etc) , not classified as tax resident in 2022/23 Does that mean no need to file tax return at all for 6 Apr 2022 to 5 Apr 2023? Hence all foreign wage, interest income, capital gain up to 5 Apr 2023 will not need to be taxed to the UK? Cheers

Hi, Eligible for split year treatment - what will the tax allowances (income, capital gain, dividend etc) for the tax year? Will it be pro rated? Regards