split year treatment bonus

Hi, I was never UK resident and arrived UK on 10 Nov 2022 by BNO visa and become UK resident. After checking, split year treatment is applicable to me. I was still working for the same employer, Hong Kong company, before and after I arrived UK during the whole tax year 2022/2023. In UK I work at home. I have the following enquiries. 1) I was entitled to a bonus payment for the period of 1 Apr 22- 31 Mar 23 and received it at end of March 2023. Can this bonus payment be treated also with split year treatment and split it into 2 parts, non-UK(HK, not subject to UK tax) and UK( subject to UK tax)? 2) According to double taxation agreement with Hong Kong, my salary from 10 Nov 22 to 6 Apr 23 is subject to UK tax. But my whole year salary is subject to Hong Kong tax. Is it correct that I can claim tax relief on the part of salary during my stay in UK? Thanks.

Hi siusiuhak,

If you qualify for split year then you only report any foreign income for the UK part of the year RDRM12000 - Residence: The SRT: Split year treatment.
If you do not qualify then you will need to report all your foreign income to the UK Tax on foreign income.  
The guidance at RDRM12150, uk will help you work out if split year treatment applies.
As such, you can apportion the bonus payment for the income prior to arrival.
As you will only be reporting the UK part of your income, you may want to claim relief in Hong Kong for any of the UK tax paid. you cannot claim foreign tax credit relief as you are not resident for 22/23

 Thank you.