Remote working for Hong Kong company while living in UK

My family moved to UK from Hong Kong via BNO visa at end of December 2023. I continue to work for my Hong Kong employer remotely as an employee while living in UK. My employer does not have UK presence and my salary will be paid into my bank account direct. How do I report my foreign income to HMRC? Should it be by way of self-assessment or DCNI/DPNI scheme. Further, my wife works for a Hong Kong company remotely in UK as a self-employed person, how does she report her foreign income to HMRC?

Hi starstar,
Please refer to:
Tax on foreign income
Thank you. 

Hi HMRC, Can you please advise in a situation where working remotely in the UK for HK company, UK resident (and non-domicile) for the tax year, salaries paid into HK bank account which are not remitted to the UK. Am I required to declare this on the SAR and pay UK tax even though the monies remain in HK? Is it because the duties were performed in the UK? If yes, does that mean I can transfer the monies to the UK in future without further tax implications as I have already paid tax on them? Thank you

Hi maych,
Please refer to guidance here:
Paying tax on the remittance basis (Self Assessment helpsheet HS264)
Thank you. 

Hi HMRC, Thank you for the helpsheet. I moved from HK a year ago and am UK resident. I continued to have a contract with a HK employer and the work was done when i was in the UK. Can you please confirm my understanding the remittance basis is not available to me as the work was performed when i was in the uk (even though the employer is in HK and salaries paid into a HK bank account)? Thank you Thank you

Hi,
As a tax resident of the UK, who is not domiciled here, you have the option of using the remittance basis, section 9 of RDR1, which will advise of the pros and cons of this method of taxation:
Residence, domicile and the remittance basis: RDR1.  
By default, your world-wide income and capital gains, are taxable in the UK, whether it is brought to the UK or not.  
The remittance basis only taxes UK income / capital gains and income /capital gains brought to the UK.
Thank you.

I continue to work for a Hong Kong company remotely in UK as a self-employed person after I moved to UK in August 2023, shall I report my foreign income by way of self assessment by filing SA100, SA102 (employment), SA106 (foreign income) and SA109 (split year treatment)? Further, do I need to pay NI? If so, shall I do pay it via self assessment or via DCNI scheme? If I need to pay NI via DCNI scheme, can I set up this scheme by myself by emailing HMRC rather than calling HMRC at 03002003200?

Hi,

You can see guidance here:

Tax on foreign income

Thank you.