Foreign income received after moving to UK

Hi HMRC tax advisor, I hope this message is finding you well. 1. I had a full-time job in HK and my last work day on March 2023. 2. I moved to UK on 3-Apr, 2023. 3. I received the salary from HK employer on 6-April, 2023. The payroll month is actually March 2023, but I received it in 6-April, 2023. 4. I got an offer from UK company and start to work from May, 2023. 5. I've lived in UK since 3-Apr, 2023, until now. Q1. I believe I am a UK tax resident in the tax year 2023/2024. Do I need to file self assessment tax return for the salary received from HK employer? Q2. If yes,do I only need SA100? or there are other forms I need? Thank you so much.

Hi,
No, your salary payment from your Hong Kong employer is taxable only in Hong Kong, as it relates to work carried out in Hong Kong, when you were not UK resident. For this reason, you do not need to declare it to HMRC.
Thank you.

Do you mean that it is only treated as an taxable foreign income when I earn it in the current tax year, not when I receive it in the current tax year? Thank you so much.

Hi,
It is taxed in the year it is received/earned.
You can use any of the exchnages rates in that tax year.
Thank you.

Hi, I moved to the UK in Aug of 2022, I have foreign income received but the amount is less than the personal allowance £12570. I thought that I do not require to submit the self assessment. I just realized that I need to submit even though I do not need to pay tax as the amount is small, could you please advise how can I add those data in my account for HMRC’s record. Thanks

Hi HMRC admin, I would like to double check that If the salary when I earn and when I receive fall into different tax year, which year should I submit self assessment? The year when I earn it? Thanks.

Hi,
Please check here
Check if you need to send a Self Assessment tax return
Thank you.

Hi fishfishfish,
You can see guidance here:
RDRM31030 - Remittance Basis: Introduction to the Remittance Basis: Overview of the Remittance Basis regime: What is the Remittance Basis?
Thank you.