Newly relocated to uk via bno visa and started working

Hi, I relocated to the uk via bno visa into the UK on 1/3/2023 and started working in a uk bank on 13/3/2023. In Uk Tax year 22-23, I worked in Hong Kong from 6/4/2022-3/10/2022 and have already settled all taxes with the Hong Kong inland revenue department for hk tax year which I was working 1/4/2022-3/10/2022). I understand my employer will be PAYE in my march salary. May I get some advice how I should come about filing tax returns ? Thank you very much

Hi,

You can see guidance here:

Self Assessment tax returns

Thank you.

Hi. Thanks for the link. However I am still unclear about this. For tax year 22-23, I worked in Hong Kong for big part of year 6/4-4/10 and have already paid taxes to Hong Kong inland revenue. And because I worked in uk from 13/3-5/4, I have paid thru employer paye for £175. I have to apply for split year treatment?

Hi Pak Sun LAU,

If you qualify for split year then you only report any foreign income for the UK part of the year.
RDRM12000 - Residence: The SRT: Split year treatment: Contents.
If you do not qualify then you will need to report all your foreign income to the UK:
Tax on foreign income 
The guidance at RDRM12150 at www.gov.uk will help you work out if split year treatment applies. 
Thank you. 

 

Hey team, I do a similar work relocation situation, and I would like to hear your guidance and advice. I am holding BNO VISA and work-relocated to UK under the same employer. I arrived UK in 12.August.2022, and I was on (HK employer) company/holiday/annual leave (from 12.Aug.2022) until 31.Oct.2022, and officially started working in UK (same employer under UK branch) on 1.Nov.2022. In UK Tax year 2022-23, I believe I have been qualified as Case 4 as per the SRT: Split year treatment. I have already settled all taxes within Hong Kong (up to 31.Oct.2022), and having PAYE setup, starting the contribution since 1.Nov.2022 by my employer within my UK tax account. But I am not sure, do I still need to fill in the foreign Tax section within my Self Assessment of Year 2022-23 to include all of my income received from employer (HK branch) up to 31.Oct.222. Thank you

Hi
Your employment income generated when you were in Hong Kong, is taxable only in Hong Kong, even if you had arrived in the UK, when a payment for it was made.  With split year treatment applying, you will need to complete a self assessment tax return to declare split year treatment and to report your UK income for the whole tax year and world-wide income arising from the date you arrived in the UK.  You would only need to complete the foreign section if you have foreign income arising after you arrived in the UK, which is taxable in the UK.

Thanks for your reply. In my case, I need to report those income (from my HK employer until 31.Oct.2022) since my arrival date 12.Aug,2022, as foreign income in SA106, am I correct ?

Hi barany,
If the income is taxable in the UK, it would be shown in the foreign section, with the foreign tax deducted.
This is so you can claim up to 100% tax credit on the foreign tax paid.
Thank you.