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Posted Tue, 12 Sep 2023 08:13:40 GMT by SaSa
Hi HRMC admin, I arrived to UK on 29-Jun-2022 by using BNO visa and rented a house on 14-Jun-2022 (we had the rent started before arriving UK). When I arrived UK on 29-June-2022 and I was on annual leave in my HK employment until my HK contract ended on 31-July-2022. I started my UK employment on 01-Aug-2022. I would like to apply the split tax treatment and I would like to clarify if the following income will need to be included in the self assessment tax return: i) I received the pension raised from my previous employment in HK on 09-Sep-2022 ii) I received the matching share from the HK employer on 28-Sep-2022, but I haven’t sold it and this has been taxed by the HK Government. iii) I got the bonus for the previous employment in HK on 20-Mar-2023, which his also has been taxed by the HK Government Regards, Jack
Posted Mon, 18 Sep 2023 16:35:51 GMT by HMRC Admin 10
Split year treatment is claimed on a self assessment tax return, using the SA109.  
You declare your world wide income from the date of arrival in the UK, ignoring income and gains arising before that date.
Your pension is taxable in Hong Kong.
Your employment bonus is taxable in Hong Kong, as it is derived from your employment while resident in Hong Kong.  
Your pension arising in Hong Kong and paid to youm as a resident of the UK in consideration of past employment, shall be taxable only in Hong Kong.
Posted Wed, 20 Sep 2023 23:19:55 GMT by SaSa
Hi HRMC admin, Thanks for the reply. Regarding the matching share I received from the HK employer on 28-Sep-2022, but I haven’t sold it and this has been taxed by the HK Government, do I need to include this in the self assessment? Thanks.
Posted Tue, 26 Sep 2023 14:00:05 GMT by HMRC Admin 17

Can you clarify what he matching share was - is this a further pension  .

Thank you.
Posted Mon, 02 Oct 2023 23:17:07 GMT by SaSa
Hi HRMC admin, The matching share was a kind of Share incentive plan. Those share were kept in trust for 3 year and then now transferred to my Hong Kong bank account, which I haven't sold them yet. Will those free share I need to report in the tax return? Thank you.
Posted Fri, 06 Oct 2023 14:04:55 GMT by HMRC Admin 25
Hi SaSa,
Sorry, this still does not fully clarify.
Please, you will need to telephone to give a better explanation for the definitve answer to be given. 0300 200 3300.
Thank you. 

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