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Posted Wed, 11 Dec 2024 12:42:37 GMT by dropshadow W
Hi, I moved from Australia to the UK in June 2023. I had both Australian and UK income for the UK tax year 6 April 23 to 5 April 24. However, my Australian tax statements reflect the Aus tax year of 1 July 23 to 30 June 24. Should I treat my Aus income for 1 Jul 23 to 30 Jun 24 as my overseas income for the UK tax year 6 April 23 to 5 April 24? Or if not, is there a recommended way to adjust my Aus income to line up with the UK tax year? Thank you.
Posted Tue, 17 Dec 2024 14:41:01 GMT by HMRC Admin 19 Response
Hi,
If you qualify for split year then you only report any foreign income for the UK part of the year. You can see guidance here:
RDRM12000 - Residence: The SRT: Split year treatment
If you do not qualify then you will need to report all your foreign income to the UK as per the following guidance:
Tax on foreign income 
The guidance below will help you work out if split year treatment applies.  
RDRM12150 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only
Thank you.
Posted Thu, 19 Dec 2024 13:21:30 GMT by dropshadow W
Thanks, separately of split year (or assuming split year is not applicable), how would I align the Aus tax year (1 Jul to 30 Jun) and the UK tax year (6 Apr to 5 Apr)? My Australian tax statements wouldn't include income for the UK tax year from 6 Apr 2023 to 1 Jul 2023, and they would have the extra income for 5 Apr 2024 to 30 Jun 2024. Is there a recommended method, or should I just treat income in the Aus tax year as foreign income for the UK tax year?
Posted Tue, 07 Jan 2025 10:49:00 GMT by HMRC Admin 19 Response
Hi,
You would just treat the income as the UK tax year.
Thank you.

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