Tax implications of foreign income received after moving to the UK

Hello, I'm a non-domicled moved to the UK 10 months ago (I have never been UK before that). Before my move, I engaged in remote contractual work for a company outside the UK. Although I haven't yet received my salary for that work, the company is now prepared to make the payment. Do I need to pay tax in the UK on this income earned abroad? And should I declare it on my UK self-assessment tax return? There's a possibility this money will be deposited into my UK bank account. Thanks

Hi,
 

This depends on whether your declaring your income under remittance basis or arising basis - see guidance at : Paying tax on the remittance basis (Self Assessment helpsheet HS264)     . Thank you .

Thank you for your response. Could you please clarify this further? If I choose to bring this money to the UK, will I be required to pay tax on it, regardless of whether it's through the remittance basis or the arising basis? Please note that this income was earned before I relocated to the UK, but I am receiving the payment now.

Hi Cardinal,
Yes, it will form part of your taxable income.
Thank you. 

 

I want to further clarify this issue. Here's my situation - UK non-dom tax resident - will claim remittance basis taxation in UK - performed professional work in the USA before moving to UK - received payment for prior work into a USA bank account after moving to UK If I don't remit these USA funds to the UK, do they form part of my UK taxable income? Thank you.

Hi Gregory, 
Please refer to guidance at Paying tax on the remittance basis (Self Assessment helpsheet HS264)
Thank you.

Thanks for reply. In my reading, the guide doesn't specifically address the question. If I'm incorrect, I'd greatly appreciate you pointing me to the relevant section. Regardless, through consultation, I've come to the conclusion that work performed before beginning UK tax residency is not considered UK sourced income, regardless of when payment occurs. Of course, if filing on non-dom basis, you still can't remit to UK without it becoming taxable.

Hi Gregory,
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.
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 will help you work out if split year treatment applies.
 Guidance on remittance basis is at Paying tax on the remittance basis (Self Assessment helpsheet HS264)
Thank you.