Foreign Income and remittance basis

Dear HMRC team, I was born in HK (my parents also) and had a permanent home in HK. I first entered UK on 11 Oct 2021 on BNO visa and was employed until 31 Oct 2022 with P45 provided by a UK employer. Then, I was employed by HK employer on 1 Nov 2022 with a salary (up to £2,000 or more) paid to one Hong Kong bank account which is a clean capital bank account and does not plan to bring it into the UK. Questions as follows: 1. Am I classified as tax-resident but non-domicile? 2. If it is not remitted to the UK, is the Hong Kong income non-taxable in UK and ‘remittance basis’ applied? (in tax year 2022/2023) 3. How to submit the tax return for my UK income (5 Apr 2022 to 31 Oct 2022) and HK income (1 Nov 2022 to 6 Apr 2023) Best Regards J

Hi,

You will need to determine your residence or domicile status yourself as HMRC cannot determine that.

RDR3 Statutory Residence Test

Guidance on what and how to report foreing income is at:

Tax on foreign income

Thank you.