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Hi Admin, Sorry for the making confuse. I have searched the other thread in this forum which has similar situation as me. the thread say the Non-UK resident for the whole tax year have to submit the tax return if they has the UK base taxable income. And the split year treatment is applicable to UK resident but not non UK resident. so i have a little bit confuse, am i correct a person which is non-UK resident for the whole tax year, and he only has oversea bank interest, so he does not has UK base taxable income, thus doesn't have to submit the tax return?

Hi Admin, thanks for the reply. I just want to clarify something then 1. the Split Year Treatment is only applied for UK resident. Am I correct? 2. if a person is - a non-resident in the whole tax year, and - has not any UK income in the whole tax year, - has not been a UK resident and submitted any self-accessment return anytime before the tax year - the person does not have to submit the self-accessment return as non-resident only have to declare UK taxable income? Am I correct? thanks a lot "Under the SRT an individual who is resident in the UK for a year is obliged to consider whether split year treatment applies to them. They must consider each of the cases of split year and decide if, in respect of each case, they meet all the conditions." "Your UK residence status affects whether you need to pay tax in the UK on your foreign income. Non-residents only pay tax on their UK income - they do not pay UK tax on their foreign income."

hi there, I would like to clarify the last point '.... or if you had an overseas home, you were present in it for fewer than 30 days in the tax year'. I had more than one oversea home though out the tax year, is the 'present 30 days' must be in the same oversea home? 3.2 Second automatic UK test You’ll be UK resident for the tax year if you have, or have had, a home in the UK for all or part of the year and the following all apply: there is or was at least one period of 91 consecutive days when you had a home in the UK at least 30 of these 91 days fall in the tax year when you have a home in the UK and you’ve been present in that home for at least 30 days at any time during the year at that time you had no overseas home, or if you had an overseas home, you were present in it for fewer than 30 days in the tax year

Hi there, I would like to clarify the last point 'at that time you had no overseas home, or if you had an overseas home....', 'you had an overseas home', does it mean had the oversea home through out all the 91 days or can be less than 91 days? 3.2 Second automatic UK test You’ll be UK resident for the tax year if you have, or have had, a home in the UK for all or part of the year and the following all apply: there is or was at least one period of 91 consecutive days when you had a home in the UK at least 30 of these 91 days fall in the tax year when you have a home in the UK and you’ve been present in that home for at least 30 days at any time during the year at that time you had no overseas home, or if you had an overseas home, you were present in it for fewer than 30 days in the tax year

Hi Team, I would like to confirm if the below " you were present in it for fewer than 30 days in the tax year", is mean the whole tax year? 3.2 Second automatic UK test at that time you had no overseas home, or if you had an overseas home, you were present in it for fewer than 30 days in the tax year

Hi there, I hope you doing well. In the tax year 2022-2023, I came to UK at Dec 2022, I am a UK non-resident. And I hasn't been a UK resident before. I have not any UK income including paid from work, rental income, interest, dividend etc. The only foreign income I had at that time was the foreign bank account interest around 3000 pound. Do I have to send a self accessment tax return to declare the foreign income? I had a full time job in oversea before I came to UK. Before I came to UK, I had quit the job. Do I have to send a self accessment tax return to declare the foreign income before I came to UK in the tax year 2022-2023. Thank you

Hi there, I hope you doing well. In the tax year 2022-2023, I came to UK at Dec 2022, I am a UK NON-RESIDENT. And I hasn't been a UK resident before. I have NO ANY UK INCOME including paid from work, rental income, interest, dividend etc. The only FORGIEN INCOME I had at that time was the bank account interest around 3000 pound. Do I have to send a self accessment tax return to declare the FORGIEN INCOME? I had a job in oversea before I came to UK. Before I came to UK, I had quit the job. Do I have to send a self accessment tax return to declare the FORGIEN INCOME before I came to UK at Dec 2022. Thank you