Skip to main content

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

Allowance, not salary, for attending training course

Answer
samuelkfp2000
Posted Tue, 09 Jan 2024 11:26:25 GMT by samuelkfp2000
I moved from Hong Kong to UK on 26-Feb-2022 and became UK tax resident from 6-Apr-2022. I attended a training course conducted by Employees Retraining Board Hong Kong from 14-Dec-2021 to 20-Jan-2022, and I received the allowance of 120 pounds on 10-May-2022 for my attendance. Should I report these 120 pounds in tax return?
HMRC Admin 19 Response
Posted Mon, 15 Jan 2024 16:41:40 GMT by HMRC Admin 19 Response
Hi,

No, as this relates to payment for work carried out in Hong Kong.

Thank you.

You must be signed in to post in this forum.