Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Sun, 09 Oct 2022 16:15:03 GMT by 510
Hi I moved from Hong Kong to UK on 1 May 2021 and became a tax resident since then. My employer in Hong Kong paid me my remaining annual leave as salary from 1 May 2021 to 15 Jun 2021. Do I need to register a PAYE employer code for my Hong Kong employer (there is no UK presence) and report the overseas income in 2021-2022 tax return via self assessment SA102? Or would this be treated as payments originated from previous employment so no need to be reported? Thanks and regards
Posted Thu, 13 Oct 2022 16:07:33 GMT by HMRC Admin 20
Hi 510,

As the payment relates to duties carried out in Hong Kong, you do not need to declare this.

Thank you.

You must be signed in to post in this forum.