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Posted Tue, 13 Dec 2022 21:58:11 GMT by Wan2022 Wan
Hi. I’m a UK tax resident in tax year 21/22. I worked in HK from Apr-Jun 21 & moved to UK in Jul 21. I paid all tax in HK before moving to UK. I understand that I have to fill in SA109 for applying a split-year treatment. Apart from submitting SA100 & SA109, do I need to fill in SA106 to report my salary & pensions income which came from HK before I moved to UK? Thanks.
Posted Thu, 15 Dec 2022 17:32:41 GMT by HMRC Admin 10
Hi
Yes.  
If you are claiming split year treatment, you declare this on SA109, along with SA100 and any other supplementary pages.  
You also show your 'HKG' earnings and tax deducted on page F6 of SA106.  
This income will not be included in any calculations, but is still shown on the return.
Thankyou.
Regards.
 

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