Don QuayPoly 27 Posted January 28 If moving from Australia to the UK part way through a UK tax year, does the number of days resident in the UK matter? I’ve read about a 180 day rule and don’t fully understand what it means. Let’s say we arrive in the UK in July 2023. Would all (worldwide) income received from April 2023 through to April 2024 be reported as UK income? Do conditions apply for split year treatment? Assume no non-dom status. Share this post Link to post Share on other sites
Alan Collett 3,412 Posted January 29 15 hours ago, Don QuayPoly said: If moving from Australia to the UK part way through a UK tax year, does the number of days resident in the UK matter? I’ve read about a 180 day rule and don’t fully understand what it means. Let’s say we arrive in the UK in July 2023. Would all (worldwide) income received from April 2023 through to April 2024 be reported as UK income? Do conditions apply for split year treatment? Assume no non-dom status. https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm12000 Split year tax treatment in the UK is discussed here. If you need help feel able to contact me directly. Best regards. Managing Director, Go Matilda Visas - www.gomatilda.com Registered Migration Agent Number 0102534; Registered Tax Agent (Australia) Chartered Accountant (UK, and Australia) T - 023 81 66 11 55 (UK) or 03 8637 0337 (Australia) E - alan.collett@gomatilda.com and acollett@bdhtax.com Share this post Link to post Share on other sites
Sloth 21 Posted January 29 This explains split year treatment: https://www.litrg.org.uk/tax-guides/migrants/residence-and-domicile/what-split-year-treatment 1 Share this post Link to post Share on other sites
