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Posted Sun, 22 Jan 2023 23:22:02 GMT by Ho Yin Ling
I am a uk tax resident starting from 9 Nov 2022 (date of arrival to UK). I will apply for split year arrangement . My salary earned overseas for the period from 1 Nov 2022 to 6 Nov 2022 was received by me on 1 Dec 2022 (after my arrival to UK). Does this earning subject to tax in UK?
Posted Tue, 24 Jan 2023 15:40:43 GMT by HMRC Admin 2

This depends on the country of origin and any double taxaton treaty that is in place.

Thank you.
Posted Tue, 24 Jan 2023 18:17:00 GMT by Ho Yin Ling
Yes, there is a double treaty agreement between UK and the original country. To supplement, the money was earned before UK arrival and was collected after UK arrival. Please clarify.
Posted Thu, 26 Jan 2023 16:26:07 GMT by HMRC Admin 20
Hi Ho Yin Ling,

You will need to clarify the country.

Thank you.
Posted Thu, 26 Jan 2023 17:01:04 GMT by Ho Yin Ling
To clarify, the money was earned in Hong Kong before arrival to UK. Relevant tax has been settled in Hong Kong. I have no job after arrival to UK.
Posted Mon, 30 Jan 2023 17:22:29 GMT by HMRC Admin 19

If you bring this income to the UK, then it is taxable here. You can claim a tax credit for the foreign tax paid.  

If split year treatment applies, then the rules for split year treatment should be followed.

Thank you.
Posted Mon, 30 Jan 2023 17:40:40 GMT by Ho Yin Ling
I will apply split year treatment. I would like to clarify if the earnings are based on cash basis (the time of collection) or accrual basis (the time of doing the job).
Posted Thu, 02 Feb 2023 11:30:34 GMT by HMRC Admin 19

The UK uses the arising basis as standard for calculating Income Tax liability.  

If you are employed, it is the arising basis. If you are self employed, then the method you use to record your business accounts, will determine if the cash basis or standard accounting practice, arising basis, is used.

Thank you.

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