Hi, I am living in Hong Kong and never come to UK before 2024. I plan to move to UK in April 2024. I have deposited some money in UK bank and earn some interest from 1 July 2022 to 5 April 2023. Since I am working in Hong Kong, no other income is received in UK except the interest income mentioned. In my understanding , the interest from bank should be treated as disregarded income with reference to HS300 and will not taxable for non resident.
The question is that if I have only interest income in UK for the tax period 2022-2023, do I still need to file the self assessment form and tax return? If yes, Do I need to report the income from Hong Kong and the interest received from the banks in Hong Kong.
Thanks for your kind response.