HMRC Admin 10 Response

Hi Jade Wong
You dont need to declare the income received prior to your tax residence in the UK.
You would only need the SA109 if you are claiming the remittance basis to include foreign income you had/have.
Thankyou.
Regards.

Hi
If your only foreign income was untaxed foreign interest (of up to £2,000), put the amount (in UK pounds) in box 3 instead of filling in the ‘Foreign’ pages.
You must put the name of the country where the interest arose in ‘Any other information’ on page TR 7.
If it was more than £2,000, you’ll need to fill in the ‘Foreign’ page.
If this applies you do not need the SA106.
Full guidance on how to complete your return can be found at:
Tax Return notes
Thankyou.
Regards.