Overseas repayment

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.

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.