Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Fri, 25 Nov 2022 12:15:33 GMT by Ginger Bread
Dear Admin, Hello, hope you all are well. We are coming from Hong Kong since last year. I remembered when I arrived to UK, because of COVID-19, we need to self-isolate at home for 10 days. Before I opened a local bank account, I had to use my overseas bank card (Credit card) for expenses, and pay the statements by overseas (Hong Kong and other Banks accounts). The fund in my Hong Kong and other overseas account are coming from my savings capital (which I sold my property over 6 months before I moved to the UK). There is some transactions I am not sure do they involved for taxation. 1. As we need for daily use, we had bought a used car after we finished the self-isolation, because I didn't have UK bank card in that moment, therefore I bought it by my Hong Kong Credit card and pay the statement by my oversea's account. 2. Some autopay transaction such as my Hong Kong mobile number bills in Hong Kong is paid by Hong Kong credit card monthly with contract. The transaction were paid by Hong Kong bank account. 3. After I create the UK Bank account, and almost my funds were transfers to the UK Bank account. We got jobs and have some income in the UK. But, sometimes I forgot to bring my UK bank card when we went shopping, some online shopping account and some mobile bills with contract were still registered by Hong Kong credit card. As almost of my fund were keeping in my UK bank account. Therefore I need pay the Hong Kong credit card statement by UK bank account (the funds from UK account transfers to Hong Kong account to settle the statement) I'd like to enquire about these case from above, do they are involved in taxation? If they do so, would you please tell me should I need to do something like self-assessment or anything else. Thank you for your help. Many Thanks :) Gingerbread
Posted Fri, 25 Nov 2022 14:42:01 GMT by HMRC Admin 10
Hi
These transactions are not involved in taxation.
Thankyou.
Regards.
Posted Fri, 25 Nov 2022 14:45:29 GMT by Ginger Bread
Dear Admin, Good Afternoon, thanks for your reply. If these transactions are not involved in taxation, that means I don't have to report these for the tax return??? Thanks for your help. Best Regards, Gingerbread
Posted Fri, 25 Nov 2022 14:55:58 GMT by Ginger Bread
Dear Admin, Regarding to my enquiries as above, I forgot to mention that, we are coming to UK by BN(O) Visa for with my family since 2021 summer. As we know that we are Tax Resident for the tax year, therefore we want to enquire these transactions will need to report as tax return or these transaction are not related for taxation, we don't want to miss anything for that. Sorry for we are not so familiar with taxation, thanks for your understanding and your help. Best Regards, Gingerbread
Posted Fri, 25 Nov 2022 16:21:15 GMT by HMRC Admin 10
Hi
That is correct.
Thankyou.
Regards.
Posted Sat, 26 Nov 2022 13:53:34 GMT by Ginger Bread
Dear Admin, Thanks for your reply, but i have some further questions about the overseas credit card payment.. 4. My wife asked ...the first year when she moved to the UK with BN(O) Visa from Hong Kong, sometimes she will use her own Hong Kong credit cards when she shopping in UK and online sales transaction. She paid for the credit card statement by her rest of funds in Hong Kong or her funds in UK transfer back to Hong Kong. Does she need to pay for tax for these? Before she doesn't know if she need to apply Self-Assessment , therefore she applied a UTR number for herself before Oct 2022. Does she need to pay for tax for these transactions I wrote before, if she doesn't need to do the taxation, should she need contact with HMRC to cancel her UTR. Sorry for we are not familiar for taxations and asked many questions or dublicated questions. We look forward to hearing from your reply, thank you so much. Best Regards, Gingerbread
Posted Tue, 29 Nov 2022 11:51:56 GMT by HMRC Admin 30
Hi, 

Payment of your credit card from a foreign bank account has no tax implications 

Thank you.
Posted Tue, 06 Dec 2022 12:33:33 GMT by Ginger Bread
Dear Admin, Good afternoon and hope you all are well. As I don't need to do the self-assessment for my case, I have phoned HMRC to request to shut down my UTR. When I logged in to check my account, it reported all in zero already, is it finished for this already? Besides, I would like to ask something, because of I don't need to apply self-assessment for the tax year 2021-2022, I remember that there was some income earned from my part-time jobs in Hong Kong (Apr 2021 to Jul 2021) during tax year 2021-2022, I resigned my job before we moved to the UK by BN(O) Visa. I am not sure if a part of my income from my past employment in Hong Kong was transferred to my bank account in Hong Kong after I arrived in the UK or not. ( I was tax resident from the first day when I moved to the UK, because I have bought a property as my own residence before I moved to the UK) Do I need to apply Split Year Treatment for my case? Thanks for your help. Warm Regards, G. B.
Posted Thu, 08 Dec 2022 14:43:41 GMT by
Hi Ginger Bread,

You will need to review the guidance at:

Residence, domicile and the remittance basis: RDR1
and apply the tests at RDR3.  

This will allow you to determine if split year treatment applies.

 If you are deemed resident in the UK for the whole tax year, then any income that your bring into the UK would need to be declared on a self assessment tax return.

Thank you. 

 
Posted Thu, 08 Dec 2022 17:10:21 GMT by Ginger Bread
Dear Admin, Thanks for your reply. I am deeply sorry for I am not so familiar with taxation and English is not my first language. I've tried hard to understand, but still cannot get it. I'd like to know if I moved to the UK after Jul 2021, I know that I am the tax resident since I moved in (I have my own house before I moved in to the UK), about the income I earn from Hong Kong from Apr to the date I moved to the UK. I didn't have further income were earned since I moved in the Uk during the tax year 2021-2022. Would you please advise me should I need to fill in the tax return for my Hong Kong income before in moved in the UK and should I eligible for the Split year treatment. Many Thanks. Thanks for your help. Best Regards, G.B.
Posted Mon, 12 Dec 2022 14:25:28 GMT by HMRC Admin 17

Hi,
 
The income you earned in HK between 6 April 2021 and the date you arrived in the UK is not taxable in the UK.

And as you earned no further income in 2021-22 after you arrived in the UK,
you do not have to claim Split Year Treatment/ complete a 2022 tax return.

Thank you.
Posted Mon, 12 Dec 2022 14:53:24 GMT by Ginger Bread
Hello Admin, Thank you for your reply. My last employment in Hong Kong was resigned few days before I moved to the UK, I’m not sure if my income was transferred before or after I arrived to the UK . Although my income is not too much, but I tried to ask tax clearance before moving to the UK, the staff from Tax Department in Hong Kong replied that should not need to do the tax clearance for these amount. I’d like to ask If my final income from Hong Kong is transferred after I arrived to the UK, should I need to declare for self-assessment? I apologise for I should explain my situation clearly and thanks for your understanding. Best Regards, G.B.
Posted Wed, 14 Dec 2022 12:39:10 GMT by HMRC Admin 17

Hi,
 
You will need to review the guidance at RDR1:

Residence, domicile and the remittance basis: RDR1 ).

 If you meet the criteria for split year treatment, then the income arising before your arrived in the UK would not be taxable in the UK. 

You would need to register for self assessment and declare split year treatment. 

If you are taxable on all income remitted to the UK, then you would need to register for self employment and declare the foreign income  :

Register for Self Assessment   .

Thank you.
Posted Wed, 14 Dec 2022 13:57:11 GMT by Ginger Bread
Dear Admin, Thanks for your reply.  There is something I am confused.   As you mentioned  two days before .. "The income you earned in HK between 6 April 2021 and the date you arrived in the UK is not taxable in the UK.    And as you earned no further income in 2021-22 after you arrived in the UK,  you do not have to claim Split Year Treatment/ complete a 2022 tax return." Also, my tax advisor advised me to shut down my self-assessment account. Today I got a reply from you which mentioned  ... "If you meet the criteria for split year treatment, then the income arising before your arrived in the UK would not be taxable in the UK. You would need to register for self assessment and declare split year treatment. " If my income arising before I moved to the UK and I don't have further income earned in the UK.  (I know that I will be the Tax Resident from the first day I arrive in the UK).   Does it mean I don't have to claim split year treatment and don't have to complete the self-assessment?  I am so confused about this and I would be appreciated for your help.   Best Regards, G.B.
Posted Wed, 14 Dec 2022 23:56:10 GMT by Ginger Bread
Dear Admin, I’d like to apologise that I found there are some typos from my reply 2 days ago, really sorry about that. Prevent any misunderstanding, my message about my Hong Kong income for Tax Clearance should be written like this as below… “Because my income was earned from part-time jobs, it was not so much, but I tried to ask about tax clearance before moving to the UK, the staff from Tax Revenue Department in Hong Kong replied that I “may” not need to do the tax clearance” I would like to enquire about my situations as below: I know that I will be the Tax Resident from the first day when I arrived in the UK in 2021 because I have bought a property as my only home in the UK. My last income in Hong Kong was earned before I moved to the UK. 1. If my income earned before I moved to the UK and I don't have further income earned in the UK —> I don’t have to declare my income which I earned before I moved to the UK, —> I don’t need to fill in self-assessment, and —> I don’t need to claim Split Year Treatment. 2. If my income arising before I moved to the UK and I have further income earned in the UK —> I don’t have to declare the income which I earned before moving to the UK, —> But I need to declare the income I earned in UK after I moved in the UK and I can declare the Split Year Treatment. I’d like to ask did I understand right? Thanks for your help and patience. Best Regards, G.B.
Posted Mon, 19 Dec 2022 10:44:07 GMT by HMRC Admin 32
Hi,

Yes, your understanding is correct.

Thank you.
Posted Mon, 19 Dec 2022 10:57:11 GMT by HMRC Admin 19
Hi,

Although you have no foreign income and no UK income, you still need to compete the Self Assessment return to claim split year treatment.  

If you do not claim split year treatment, you will be taxable on your worldwide income arising in 2021 to 22 and still need to complete a Self Assessment tax return.

Thank you.
Posted Mon, 19 Dec 2022 11:34:33 GMT by Ginger Bread
Dear Admin, Good morning. About the overseas income gained before moved in the UK. Some replied no need to declare because it is not taxable and no need to do self-assessment, but some replied need to do. Make me so confused. Therefore, I tried to ask my Tax advisor to help me about my problems. Thanks for your reply. Hope you have a lovely Christmas. G.B.
Posted Tue, 20 Dec 2022 18:32:44 GMT by Ginger Bread
WarningThis post is currently being moderated and will be visible when it has been approved by a HMRC moderator.

You must be signed in to post in this forum.