khc2024

Hi HMRC Admin, I quitted my previous job in Sep,2023 and completed Tax Clearance in HK before arriving UK in Oct, 2023 using BNO Visa Route. Now I am a tax residence after 185 days and I have applied the UTR code lately for reporting the Self Assessment Tax return for tax year 2023-24. For my understanding, I can apply split year treatment for Tax Year 2023-24. Apart from the Self Assessment Tax Return for Year 2023-24, I also received a Notice to complete a Self Assessment Tax Return for Tax Year 2022-23 stating that I must complete a tax return within 3 months of the date on that letter. For my understanding, I was a non-UK tax resident for year 2022-2023 after using the test in HMRC webpage, should I still need to complete the Self Assessment Tax Return for Tax Year 2022-23. If no, should I report back to HMRC? If I need complete the Self Assessment Tax Return for 2022-23, should I use SA101 [Misc income, deductions & tax reliefs - SA101 ] to report my salary income and check the Box 12 Foreign earnings not taxable in the UK for the salary income earned between 2022-23 in HK and using [Residence, remittance basis etc - SA109]? Per my understanding,[Residence, remittance basis etc - SA109] is only applied to UK Tax Resident that I will use it to apply Split Year for year 2023-24. Thank You