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Posted Tue, 07 May 2024 21:31:00 GMT by Chi kit Chan
Dear Sir/Madam, I relocated to Northern Ireland from Hong Kong since July 2021. I have terminated my job in Hong Kong at that time. Last year, I received a money (HKD$30,000 approximately) from my former employer which is called “Relief Measures under the Anti-epidemic Fund”. That fund is tax exemptions in Hong Kong. The fund is related to my former job before July 2021 and delayed to be paid to me. Kindly can I have your advise on this fund should it be tax free in UK and do I need to declare in my tax assessment? Yours sincerely
Posted Wed, 15 May 2024 07:02:06 GMT by HMRC Admin 25 Response
Hi Chi kit Chan,
There are no UK tax implications on this payment and should not be declred in your Self Assessment tax return.
Thank you. 

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