Overseas income adjustment received after becoming a tax resident

Hi, I became UK tax resident in the middle of tax year 2023/24 and will apply for split year treatment for the income I received prior my arrival at UK. However, there was a pay adjustment received from my overseas employer for my previous job while it was ended before my departure to UK. May I confirm it would not be subject to UK tax and I don't need to declare it? Thank you.

Hi Porpoise,
This depends on the country you came from and the tax treaty relating to that country .
Thank you.  
 

Hi, The income is from Hong Kong. I would like to confirm so this adjustment is still regarded as my UK part due to the payment received date fallen within my UK part even though my employment fell within my overseas part with Split Year Treatment, so it's still taxable but is subject to https://www.gov.uk/government/publications/hong-kong-tax-treaties? BTW, I have the letter from my previous employer to the Inland Revenue Department of Hong Kong including this adjustment for my employment during the period fallen within my overseas part. Thank you.

Hi ,
 

For income from Hong Kong relating to payment for work done there, it is only taxable there  . Thank you .