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Posted Fri, 11 Aug 2023 20:28:36 GMT by AMTAX
Hi, I came to the UK in early May this year, and I will receive my last salary from my previous overseas company next month. I resigned in April, and this salary was for April. My previous overseas company hold my salary for few months because of their special company policy. I am just wondering whether I have to pay tax for this deferred income, which I earned before I come to the UK? Thanks.
Posted Wed, 16 Aug 2023 11:25:19 GMT by HMRC Admin 20

You will need to take the residence tests to determine your tax residence status and whether split year treatment applies (RDR3 Statutory Residence Test).
If split year treatment applies, you claim it in a self assessment tax return (SA100 & SA109) but do not include this foreign income.  
If split year treatment does not apply and you are resident for the full tax year, you will need to report the income and tax deduced in your tax return and claim a
foreign tax credit for the overseas tax paid.  
Tax returns and supplementary pages can be found at Self Assessment tax return forms.

Thank you.

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