Salary adjustment of 2022/23 but paid out in 2023/24

Hello, I moved to the UK in 2023 and have become tax resident in the 2023/24 tax year, so I'm trying to complete Self-assessment to report tax on the arising basis for 2023/24. I have a question about the following foreign income: - My former employer in Hong Kong paid the 2022/23 merit increase to me in mid-2023, i.e. several months after I had resigned and arrived in the UK, due to their delay in processing the merit increase for 2022/23. - Although the merit increase sum was paid out during the 2023/24 tax year, it actually belonged to the 2022/23 tax year. I have therefore paid additional salaries tax to Hong Kong for that merit increase sum under the 2022/23 tax year of Hong Kong. I would be grateful if you could let me know whether it's still necessary to report this 2022/23 merit increase in the Self-assessment for the 2023/24 tax year of the UK. Thanks.

Hi,
This 'merit increase' was earned while you were resident in Hong Kong.  
Under the tax treaty, this income is taxable only in Hong Kong and not the UK.
Thank you.