Foreign employment income

Hi, I was transferred from the HK branch of my company to the UK branch last year. My last day in HK was 30 Nov 2022, my first day in UK 1 Dec 2022. My final HK salary for Nov did not arrive until end of Dec. Does that Nov HK salary count foreign income? sk

Hi skay2 kan

No. under the terms of the double taxation agreement, as the work was done on Hong Kong soil, this payment is only liable there. You don't declare it in the UK.

Thank you