Win C

Thank you!

I am BC and will move back to UK from Hong Kong on 30 Apr 2024 (arrival date). Was not born nor live/work in UK before. Currently I am Hong Kong tax resident as I live, work and pay tax in Hong Kong for all years. The only UK income I have is UK bank interest income received since Sep 2023 (derived from 1 year fixed term deposit with interest income rec'd amount less than personal allowance). After arrival in UK, I will stay in an apartment (rental) and not yet have a job in UK at this stage. I believe I don't pass statutory residence test for tax year 2023/2024 hence not uk tax resident for 2023/24, but expected to become UK tax resident in 2024/2025. I shall meet all conditions in split year treatment case 4 in 2024/2025 hence qualify to apply for split year treatment in 2024/25. May I know which of following date should be the start date of UK part (i.e. start date of having UK home) in 2024/25 for filing split year tax assessment? 1. Arrival date in UK - 30 Apr 2024 2. Date of signing rental agreement - early/mid Apr (tbc - remote rental & in progress of negotiating terms with agent) 3. Start date of apartment letting - 8 May 2024 (confirmed - current tenant will move out in late Apr. I will stay in airBnB before move in. 8 May 2024 is the date I am able to actually move in legally which will be stated on rental agreement)

I am BC and will move back to UK from Hong Kong on 30 Apr 2024 (arrival date). Was not born nor live/work in UK before. Currently I am Hong Kong tax resident as I live, work and pay tax in Hong Kong for all years. The only UK income I have is receiving UK bank interest income since Sep 2023. I believe I don't pass statutory residence test for tax year 2023/24 hence not uk tax resident for 2023/24. However, I expected to become UK tax resident in 2024/2025. Recently I have sold my carpark in Hong Kong. The sales agreement is signed on March 2024 and the sales proceeds will be received on 18 April 2024. May I know which date shall be used to calculate capital gain tax (if applicable), i.e. date of sales agreement or date of money receipt? Thanks!

sorry for sending multiple emails - for the sale of residental carpark (non-uk based), the S&A agreement is signed in early March 2024 but the money will be received on 18 April 2024. Hope this info is all complete now, sorry!

Sorry to supplement, my overseas money includes savings and sale of a residential car park (there is capital gain). The current tenants living in the apt will move out in mid/late April.

I am BC and will move back to UK on 30 Apr 2024 (arrival date). Was not born nor live/work in UK before. For UK income, I only have UK bank interest income received since Sep 2023 (derived from 1 year fixed term deposit with interest income rec'd amount less than personal allowance) and expected to be considered as UK tax resident in 2023/24. After arrival in UK, I will rent an apt first and do not have a job in UK at this stage. I understand I need to apply for split year treatment for 2024/25, as I need to bring my savings from overseas back to UK now before arrival. May I know which of following date should be used to determine my tax position when filling split year treatment? 1. Arrival date in UK - 30 Apr 2024 2. Date of signing rental agreement - early/mid Apr (in progress - tbc) 3. Start date of apt letting - 8 May 2024 Thanks! Regards,