I have lived in a non-EU country for some time and earned a large amount of money, which I kept as savings. I earned this legally and paid tax on it in that country.
Suppose I move to the UK as an EU national under freedom of movement and set up permanent home in the UK. As I will be living over half of a tax year in the UK, the UK will consider me its tax resident.
Suppose I transfer my savings from a foreign bank account into a UK bank account. Would UK then hold me liable for any tax on that amount? I was thinking Foreign Income tax, but that is no longer technically income, because income implies a regular stream. This is more akin to capital that was earned as a one-off. The amount is well above the tax-free allowance and is in the region of 100,000 in GBP equivalent.