Earnings before entering the UK

Hi, I entered the UK on 22 Apr 2022 and I received my last income as an employee in Hong Kong in mid Apr 2022. May I know do I have to declare this period's (6 Apr 2022 - mid Apr 2022) earnings when filling in the tax return? Is Spilt Year Treatment needed? If so, could you please advise on the procedure if I fill in my tax return online?

Hi

If the payment was for work actually carried out in Hong Kong, then under the terms of the double taxation treaty, it is not taxable in the UK ans you do not need to claim split year for it.

Thank you

I have a similar question. I plan on returning to live in the UK from Australia Dec 2024 or Jan 2025, will income I’ve earned in Australia from 6 April until I return to the UK in Dec or Jan be taxable on my return? Thanks for your help.

Hi,

If you qualify for split year then you only report any foreign income for the UK part of the year

RDRM12000 - Residence: The SRT: Split year treatment

If you do not qualify then you will need to report all your foreign income to the UK

Tax on foreign income

The guidance at RDRM12150 at GOV.UK will help you work out if split year treatment applies. 

Thank you.

Hi, a follow up question: If I am classed as a non resident under your Residency Test, for the 2024/2025 tax year, will income I’ve earned working overseas during this tax year be taxed in the UK.

Hi Del,
If you are not tax resident in the UK for the whole of the 2024 to 2025 tax year, then any income or capital gains that arise outside of the UK in that time period, are not taxable in the UK.
Only income and capital gains that arise in the UK, would be declarable in the UK.
Thank you. 

Dear Admin, I ‘ ll move to UK in April 2024. I earned the interest of fixed deposit in my UK bank account from 2022-2023. I’m going to be a tax resident in this year. Do I need declare that interest to the income tax? Thank you

Hi,

If you qualify for split year then you only report any foreign income for the UK part of the year. The guidance at RDRM12150 will help you work out if split year treatment applies. 

RDRM12000 - Residence: The SRT: Split year treatment: Contents

If you do not qualify then you will need to report all your foreign income to the UK

Tax on foreign income

Thank you.

Hi, a follow up question: If I’ll move to UK after 6 Apr 2024(2024-2025 tax year), earned the interest of fixed deposit in my UK account in 2022-2023(last tax year), then do I need report tax and declare this earned interest in 2024-2025 tax year? Thank a lot

Hi,

No as it is not relevant to the 2024 to 2025 tax year. You report the income in the year it arises.

Thank you.

Hi, A similar question. I moved to UK in early August 2023 from Hong Kong. I resigned my work in July but my annual leave paid me up to end of August 2023 in lieu of salary. My final month of August salary was received in early September 2023. We have paid all Hong Kong taxes in early 2024. In this case, do I have to report the last month income and include in the split year? Would it be exempt from the double taxation as I paid Hong Kong 's tax, and how? Thanks a lot.

Hi,
No you dont report this as under the tax treaty this income is only liable in Hong Kong.
Thank you.