Hi HRMC admin,
I arrived in the UK on 15 June 2022 from Hong Kong using a BNO visa. I notified my previous employer of resignation from Hong Kong’s employment before coming to the UK, and the last working date of my Hong Kong’s employment was 2 March 2022. On this last working date of employment, I had accrued about five months of vacation leave. In this connection, I was paid salary up to and including 2 August 2022 (paid to my bank account in Hong Kong on monthly basis in the end of each month from March 2022 to August 2022), and the effective date of my resignation from the employment was 3 August 2022 after exhausting all my pre-resignation leave commencing on 3 March 2022. Such salary income (i.e. paid pre-resignation leave) was related to employment and work carried out in Hong Kong before I came to the UK. This salary income has been taxed in Hong Kong.
I would like to ask whether the above salary income (i.e. paid pre-resignation leave) from my previous job in Hong Kong (the whole or part of the paid pre-resignation leave) is taxable in the UK. Thank you for your attention.