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Posted Tue, 06 Sep 2022 14:59:43 GMT by CZWu
Hi, before I migrated into the UK (non UK tax resident), my previous overseas employer owed me the commission. After I became the UK tax resident, they repaid me the commission. The commission was generated from my previous overseas employment before I migrated into the UK. Do I need to pay the UK tax and/or submit a self assessment tax return on this money? If yes, what the exchange rate I need to use on the tax return because this money hasn't brought to the UK? Thank you.
Posted Fri, 09 Sep 2022 14:48:57 GMT by HMRC Admin 20
Hi CZWu,

This depends on the Double Taxation Treaty with the country in which the income was generated -
Tax treaties
For the exchange rate, you can refer to
Exchange rates from HMRC in CSV and XML format

Thank you.

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