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Posted Sun, 01 Sep 2024 21:28:57 GMT by Charles Ho
Hi HMRC team, I arrived in the UK on 16 May 2023 and rented a property on 18 May 2023. I resigned from my overseas company on 15 May 2023. Due to the company policy, I received deferred income (salary + incentive) separately in June, July, and August 2023. This income pertains to work done during the foreign part of the year (1 April 2023 - 15 May 2023). Assuming split year treatment applies from 18 May 2023, should this deferred foreign income, received after the split year date, be mentioned in the self-assessment tax return? Thank you.
Posted Wed, 11 Sep 2024 08:43:17 GMT by HMRC Admin 10 Response
Hi
No.  It was earned when you were not resident in the UK.

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