Split year treatment for my pre-resignation leave

I am writing to clarify if I should apply split year treatment and , whether the income for my pre-resignation leave was taxable in UK. I arrived UK with BNO visa on 29/6/2023. I was formerly worked in Hong Kong and started having resignation leave before I arrived UK. I was paid till the end of my pre-resignation leave on 8/8/2023. My resignation was then effective on 8/8/2023. I was then became a homemaker in UK. I was also paid for my outstanding leave for around 2 days after my resignation. All my salary and leave pay were taxed in Hong Kong. May I ask if I need to count the paid from my pre-resignation leave and 2-day outstanding leaves for my UK tax calculation? What I should do to avoid double taxation? Would you please tell me for the chapter of guidelines that I should refer to?

Hi Queenie To,
HMRC cannot advise you on whether to apply for this or not as your residence is for you to determine.
If you qualify for split year then you only report any foreign income for the UK part of the year.
HMRC cannot advise you on whether to apply for this or not as your residence is for you to determine.
If you qualify for split year then you only report any foreign income for the UK part of the year:
RDRM12000 - Residence: The SRT: Split year treatment: Contents
If you do not qualify then you will need to report all your foreign income to the UK:
Tax on foreign income
The guidance at:
RDRM12150 - Residence: The SRT: Split year treatment: Case 4: Starting to have a home in the UK only
Will help you work out if split year treatment applies.  
Thank you. 

 

 
 

Thank you so much for your reply! I have read through the guidelines and I would fit in Case 4 for the split year. I lived in Hong Kong had no residence before I came to UK. I had the residence of UK and became the tax payer after I had my home in UK on 29/6/2023. I have stayed in UK and was a homemaker since then. My actual working day was in Hong Kong on 23/6/2023 in Hong Kong. My employer allowed me taking leaves before resignation. Therefore, I was still on my paid leave at the point when I was in UK, from 29/6/2023- 8/8/2023 before I resigned on 8/8/2023. I was also paid for the two unused paid leave after my resignation. All the income from 1/4/2023-8/8/2023 was taxed in Hong Kong. I have gone through other post in this forum stating that the definition of income. I have question on whether the paid leaves should be treated as income in my case. May I know if 1) the salary from my paid leave from 29.6.2023 to 8.8.2023 should be regarded as overseas income for the UK tax calculation? 2) the paid for the two unused leaves should be taxed in UK? 3) if it was yes to Question 1) and 2), May I know which form should I used (online or paper form) for split year treatment and oversea income? Thank you so much for viewing my post!

Hi,
Under the terms of the double taxation treaty with Hong Kong, the income is taxable there only.
Thank you.