Income tax calculation - From UK resident, to leaving the UK, within a tax year

Hi HMRC team I am NOT a UK citizen. I am a Hong Kong citizen. In 2023 to 2024 tax year, I worked in the UK from April 2023 to 1st January 2024, then I have left the UK. (Thus, I was regarded as 'UK resident' for income tax for 2023 to 2024) I will take up a part-time job in Hong Kong from March 2024 to July 2024. I would pay tax to Hong Kong for the above period of time. I know there is tax agreement between the UK and Hong Kong such that after paying tax to Hong Kong government, but I am NOT sure if I need to pay tax to the UK government in this condition. May I ask - Do I need to declare the income earned in Hong Kong from 1st March 2024 to 5th Apr 2024, to the UK government, for year 2023 to 2024? (Even though I would have paid tax to Hong Kong government) If yes, do I need to pay tax to the UK government for the amount I have earned in Hong Kong and have paid tax to Hong Kong government? Thank you very much.

Hi HMRC team, May I have a reply? Thanks

Hi,

If you qualify for split year then you only report any foreign income for the UK part of the year. You can see guidance here:

RDRM12000 - Residence: The SRT: Split year treatment

If you do not qualify then you will need to report all your foreign income to the UK. You can see information here:

Tax on foreign income

The following guidance will help you work out if split year treatment applies. 

RDRM12150 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only

Thank you.