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Posted Thu, 21 Sep 2023 14:34:23 GMT by Gloria T
Hi HRMC admin, I arrived in the UK on 10-Jun-2022 using a BNO visa and lived in a house I purchased with the completed contract exchange in April 2022. When I arrived in the UK on 10-Jun-2022, I was on my pre-resignation leave. I have a credit balance of 171 days of vacation leave starting from 18 May 2022, and the effective date of my resignation is 5 November 2022. During the pre-resignation leave, i.e., from 18-May to 5-Nov, I received my salary as it is paid leave. Such payment has been taxed in Hong Kong. I have no other jobs and receive no additional income in the UK. I would like to clarify: 1. Whether the above income needs to be included in the self-assessment tax return. 2. If I need to apply for split tax treatment. Best regards, Gloria
Posted Tue, 26 Sep 2023 13:04:25 GMT by HMRC Admin 17

As the income is for work carried out in Hong Kong (albeit garden leave) you do not need to declare it.

It is your choice if you wish to apply for split year  .

Thank you.

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