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Posted Wed, 22 Jun 2022 13:33:34 GMT by ckwchu
Hi, I hold the BNO visa and moved to the UK in July 2021, and I became a UK tax resident of tax year 21-22. During the time in UK I received a lump sum pension arising from my previous HK employment. I was not employed in UK in tax year 21-22. Question 1: If I'm eligible for split year treatment, I understand that I do not need to declare my HK employment earning part in 21-22 tax return, - Do I need to fill in SA109 for the split year residence status? Question 2: Regarding my lump sum pension arising from my previous employment, that I received it during the 21-22 tax year, I understand that pension arising from previous employment is not subject to UK tax under DTA treaties, - Do I need to declare this pension amount as my employment income or as foreign income in SA100? - Do I need to declare this pension amount in HS302 for DTA relief? Thank you very much.
Posted Thu, 23 Jun 2022 14:30:16 GMT by HMRC Admin 26

If the pension is not taxable in the UK as the pension relates to a previous employment, you can enter the amount in box 12 of the Additional Information page of the Self Assessment form (Foreign earnings Not Taxable In the UK),

Additional information

Thank you.
Posted Fri, 24 Jun 2022 10:08:11 GMT by ckwchu
Thank you HMRC Admin 26, I have other questions regarding the lump sum received, - Is taxing on arising basis or remittance basis affecting this lump sum received? - Do I need to report and pay any tax if I exchange and transfer the amount I received, from my overseas bank account to the UK? I believe I'm taxing on the arising basis and have not applied for any domicile or remittance basis. Thank you.
Posted Mon, 27 Jun 2022 13:31:34 GMT by HMRC Admin 17

As previously advised, if your foreign income remains taxable only in the other country then you can declare the full amount in
the section for non taxable income in the uk. 

If there is any gain from the exchange this is non taxable.

Thank you.

Posted Thu, 07 Jul 2022 14:06:03 GMT by derek_er Chan
Hi HRMC Admin My situation is similar to ckwchu. As stated as above, I hold the BNO visa. I received a lump sum pension (MFP) arising from my previous HK employment after I arrived the UK and became a UK tax resident. So I would like to apply the split tax treatment, report my pension income. I will submit the form below. May I know is it correct? 1. SA109, apply split tax treatment 2. SA100, put "X" in "Yes" box of "5 Foreign, in Page TR 2, because I have to fill in the "Foreign" pages. 3. SA100, I don't need to fill in anything in Page TR3, UK Pensions, annuities and other state benefits received. It is becuase my HK pension (MFP) is not a UK pensions. 4. SA100, I have to fill in the pension amount I received in the box 4, in Page TR4. 5. SA106, I have to fill in the pension detail in the Page F2, "Overseas pensions, social security benefits and royalties". 6. SA101, I have to enter the amount in the Page Ai2, box 12 "Foreign earnings Not Taxable In the UK" 7. HS302, I have to complete this form Please Let Me Know If I Was Wrong. Thanks
Posted Fri, 08 Jul 2022 08:02:11 GMT by HMRC Admin 20
Hi derek_hker Chan,

Under Article 17 of the Double Taxation Treaty with Hong Kong, the pension is only taxable in Hong Kong and as such should not be declared to the UK tax authorities.

Thank you.

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