Overseas salary tax

Hi, I came to the United Kingdom on 20/06/2022 under the BNO Visa 5+1 scheme. I was a civil servant in Hong Kong. I submitted my resignation on 9/3/2022 and my last day of work was on 8/6/2022. As at 9/6/2022, I have a credit balance of 169 days’ vacation leave and therefore I was paid up to and including 24/11/2022 as a compensation of my accumulated vacation leave. I have cleared my salary tax ( my total salary up to and including 24/11/2022 ) with Hong Kong Inland Revenue Department. As such, can you tell me whether I need to pay any salary tax in the United Kingdom? Thank you very much.

Hi,

Tax in the UK is calculated on the arising basis, however, someone who is resident in the UK, but not domiciled, can elect to use the remittance basis.  

If you do not remit the income to the UK, it is not taxable in the UK, until you do remit it to the UK.

You will need to work out your residence and domicile status, to determine if this income is taxable in the UK. You can find guidance on 'Residence, Domicile and Remittance' which will take you to the test you need to apply here:

Guidance note for residence, domicile and the remittance basis: RDR1

Thank you.