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Posted Thu, 05 Oct 2023 20:15:41 GMT by
Hi, I move from HK to UK since last May. I work remotely in UK for HK company and received monthly salary and bonus. I will apply split year and have few questions about how to report SA102 / SA109. 1. For the salary i received, should i report SA102? if yes, may you please advise should i report the income since May or from Apr? (Apr is in HK and not become UK resident yet) 2. For the bonus i received, it related to previous year performance (Jan 21 to Dec 21), hence, should be excluded from UK income tax calculation. May you please advise if i need to report on SA102, should i report the adjusted amount in box 1? 3. Since this is a foreign income, I am not applying remittance basis, do i need to report SA109 too? Thanks
Posted Tue, 10 Oct 2023 12:55:26 GMT by HMRC Admin 17 Response

Hi,
 
1. It will be from May.   

2. As the bonus relates to work carried out on Hong Kong soil, under the terms of the double taxation treaty,
it is only taxable in Hong Kong and should not be declared here. 

3. Yes you still need to submit the SA109  in order to claim split year treatment  .


Thank you.
Posted Mon, 16 Oct 2023 11:18:11 GMT by
Hi, there is overseas pension fund required by HK law. should this be tax deductible? when I fill in the online tax assessment, it doesn't deduct! may you please advise. thanks.
Posted Thu, 19 Oct 2023 08:48:59 GMT by HMRC Admin 20 Response
Hi sumsum,

If you are paying in to this fund you need to tailor your return at section 3 to claim relief to pension.

Thank you.

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