呢個關乎 Split years treatment
UK resident 應該由你係UK定居當日起計, 之前收入以non-resident計, 請向UK tax accountant咨詢
Residence: The SRT: What is a split year
Under the SRT, an individual is either UK resident or non-UK resident for a full tax year, and at all times in that tax year.
However, if during a year the individual starts to live or work abroad, or comes from abroad to live or work in the UK, the tax year will be split into 2 parts, if their circumstances meet specific criteria:
a UK part for which they will be charged to UK tax as a UK resident
an overseas part for which, for most purposes, the individual will be charged to UK tax as a non-UK resident.
https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm12010
Residence: The SRT: Split year treatment: Case 8: Starting to have a home in the UK
If an individual has no home in the UK but at some point during the tax year they start to have a home in the UK, then they may meet the criteria for Case 8.
They must:
be UK resident in the tax year
be non-UK resident for the previous tax year
be UK resident for the following tax year – this must not be a split year
have no home in the UK at the beginning of the tax year but start to have a UK home at some point during the tax year and continue to have a UK home for the rest of the tax year and all the following tax year
https://www.gov.uk/hmrc-internal-manuals/residence-domicile-and-remittance-basis/rdrm12270