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Posted Mon, 21 Feb 2022 10:18:03 GMT by keikoo
Hi there, I have just moved to the UK in Dec 2021 and continue to work remotely for my HK company, and I continue to get paid (salary) for this employer. Assuming that I will be Tax Resident from 1st Dec for 2021/2022 tax year. Also, I understand that split year can be applied for my case that I only need to report my salary from 1st Dec 2021 to Apr 2022. However, in Feb 2022, I am expecting my HK employer will be paying my sales commission for the sales I generated in between period of JAN-2021 and SEP-2021 (before I became UK resident) and potentially a year end bonus for Jan-Dec 2021 (1 month as UK resident). In this case, for this sales commission and year end bonus paid to me in Feb, 2022, are the entire amount taxable? Or it will be by pro-rata based on my residency status? thank you
Posted Mon, 21 Feb 2022 13:52:15 GMT by HMRC Admin 17

The amount to be reported to the UK is any income paid in the UK part of the year.

This means that both the commission and bonus would need to be reported to the UK for income tax purposes. 

Thank you.
Posted Sun, 06 Mar 2022 15:32:02 GMT by keikoo
hi there, Thanks for your update. I did review the overseas workday relief and see a example 5 below, which seems to be matching with the questions I asked before. So for the sales commission and year end (performance) bonus I am expecting, will part of income count as non-taxable? Example 5 In January 2017 Drey receives his 2016 performance bonus which is in respect of his duties throughout the calendar year 2016. He is not eligible for Overseas Workday Relief for 2016 to 2017 when he receives his bonus but as he earned part of it in respect of duties performed in 2015 to 2016, that part is eligible for Overseas Workday Relief .
Posted Wed, 09 Mar 2022 13:49:36 GMT by keikoo
hi there, May I have your clarifications on this? many thanks

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