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Posted Tue, 17 Jan 2023 01:23:38 GMT by flower one
I relocated within my company from Hong Kong (HK) office to London office in 2021. My HK Last Date was 5th Apr 2021 and my UK Start Date was 6th Apr 2021. I was paid part of my year-end bonus in Mar 2022 to my HK bank account (in HKD) for the period of 1st Jan 2021 to 5th Apr 2021 (i.e. before I became UK tax resident). The P60 form given by my company for 2021/2022 financial year DID NOT include this part of HK income. Is this HK income UK taxable? Do I need to report this HK income for 2021/2022 self assessment (and hence pay UK tax for it)? Thanks!
Posted Fri, 20 Jan 2023 08:43:42 GMT by HMRC Admin 19

If you are resident in the UK, but not domiciled, and you do not bring this income into the UK, then it is not taxable in the UK, and you do not include it on the Self Assessment return.  

If at some point in time, you bring it in to the UK you will declare it on your Self Assessment return in the year you bring it to the UK. You can claim for tax relief on foreign tax paid on this income. You can see the guidance on residence, domicile and remittance to see how this affects you here: 

Residence, domicile and the remittance basis: RDR1

Thank you.

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