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Posted Mon, 15 Jan 2024 00:10:07 GMT by
Dear Officer, I relocated to UK on 14 April 2022. I had a job before coming to UK and the last working day was 8 Apr 2022, but the salary was paid on 29 April 2022 after I arrived at UK. I am going to apply for Split Year in my self assessment and I would like to know if the salary received on 29 April 22 regarding my last employment in Hong Kong is subject to income tax?
Posted Wed, 17 Jan 2024 13:07:36 GMT by HMRC Admin 8 Response
Hi,
Income from employment carried out in Hong Kong is not taxable in the UK no matter when it was paid and you therefore do not need to declare this.
Thankyou.
Posted Tue, 28 May 2024 14:19:24 GMT by Sam Yip
Hello, I relocated to the UK on 15 July 2023. I had a job before coming to the UK, and my last working day was 12 July 2023. However, the salary (which was already taxed in Hong Kong) was paid on 28 July 2023 and 7 November 2023 after my arrival in the UK. I have applied for Split Year Treatment in my self-assessment. Based on my understanding, income from employment carried out in Hong Kong is not taxable in the UK, regardless of when it was paid. Therefore, I do not need to report it in my self-assessment. Could you please confirm this? Thank you.
Posted Tue, 04 Jun 2024 12:36:44 GMT by HMRC Admin 8 Response
Hi,
That is correct.
Thank you.

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