Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Tue, 27 Feb 2024 12:46:23 GMT by starstar
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?
Posted Wed, 28 Feb 2024 09:53:57 GMT by HMRC Admin 25
Hi starstar,
Please refer to:
Tax on foreign income
Thank you. 
Posted Sat, 27 Apr 2024 10:44:31 GMT by maych
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
Posted Thu, 02 May 2024 09:15:09 GMT by HMRC Admin 25
Hi maych,
Please refer to guidance here:
Paying tax on the remittance basis (Self Assessment helpsheet HS264)
Thank you. 
Posted Mon, 06 May 2024 09:55:59 GMT by maych
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

You must be signed in to post in this forum.