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Posted Wed, 23 Nov 2022 12:54:35 GMT by wendyKK
I arrived The UK on 15-06-22 under BNO Visa and still working in Hong Kong Company. All duties related Hong Kong and my salary pay to my Hong Kong Account after deducted my MPF. Also, the I need to pay Hong Kong Salary Tax. Because I saw the Forum reply 2 months ago "If the salary is from Hong Kong and all duties were performed in Hong Kong then the income is not taxable in the UK and dose not need to be declared" Therefore, I have the question as below:- 1) My salary income need to report to HMRC? 2) My salary need to pay The UK Tax? 3) My salary can transfer to my UK Account? Looking forward for your help and reply! Thanks and best regards, WKK
Posted Thu, 24 Nov 2022 14:42:11 GMT by HMRC Admin 20
Hi wendyKK,

You will need to read the guidance at RDR1 Residence, domicile and the remittance basis: RDR1 and then apply the tests which can be found at RDR3 RDR3 Statutory Residence Test.  
Once you have determined your residency status and if split year treatment applies, you can then look at your domicile and lastly, whether the remittance basis is appropriate.  
If split year treatment applies, then you will need to register for self assessment at Register for Self Assessment.  
You can download and print off the tax returns (SA100) and Residenc supplementary page (SA109), along with any other relevant supplementary pages at
Self Assessment tax return forms
If you need to declare your foreign earnings on SA106, you will need to convert your earning to pounds sterling.
To convert from a foreign currency to pounds sterling, please use the official rate of exchange at the time of the exchange.  
You are free to use the yearly rate, the monthly rate or the spot rate.  
If a conversion was undertaken to deposit the money into a UK bank account, then this figure can be used.  
The supplementary page SA106 must be completed using pounds sterling only.  
The official exchange rates can be found at Exchange rates from HMRC in CSV and XML format 
SA106 supplementary page  
SA106 Completion notes 
Foreign notes

Thank you.

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