Oversea Income for accumulated annual leave by ex-employer in Hong Kong

Dear HMRC Admin I moved to the UK on 7 April 2024 with a BNO visa from Hong Kong to start a new life. I would like to seek your advice on the overseas income from Hong Kong. I resigned from my job on 22 March 2024, and my previous employer paid my accumulated annual leave by 4 instalments until 1 July 2024. The total amount received after 7 April 2024 (the date of my arrival in the UK) is HK$ 150,000 equivalent to approx. GBP 15,000. The payment is directly paid by my previous employer to my bank account in Hong Kong. And I didn’t need to report or render any service to my previous employer after the date of my resignation on 22 March 2024. This accumulated annual leave payment is fully subjected to Hong Kong Tax. As I arrived in the UK on 7 April 2024 , I will become a tax resident of the UK in FY 2024/25. Under my situation, I would like to confirm the below uncertain issue and make the appropriate response on the tax responsibilities to the UK. 1. The accumulated annual leave income of approx. GBP 15,000 after I arrived in the UK should be subject to UK income tax? 2. If the payment should not be subjected to UK income tax, Do I need to report this income to HMRC? Please let me know if you need any further information.

Hi Rick Chan,
Under the terms of the double taxation agreement, the holiday pay is classed as payment for work done in Hong Kong and therefore only taxable there.
Thank you. 

I have the same situation with the above inquiry, I moved to the UK on 16 June 2023, and I received payment from my previous employer that represented the accumulated annual leave after my resignation, which was paid in 4 installments until 20 September 2023, those payments were transferred directly to my bank account in Hong Kong after I moved to the UK. As I did not perform work in the UK and I don't need to report or render any service to my previous employer after my resignation, also this income amounting to GBP13400 was fully subjected to the Hong Kong tax. Given my situation, I would like to clarify if my income of accumulated annual leave from the previous employer who I worked for before moving to the UK should not be subjected to the UK income Tax, please advise if I need to report this income to HMRC. Thank you for your guidance

Hi
Your Hong Kong employment income is taxable only in Hong Kong, because that's where you were resident, when earning the income.  This includes the back pay for your annual leave.  It should not be included in your tax return.  You may need to amend  your return.