Self-assessment - Foreign inocme

Hi HMRC Admin, I landed in the UK on 28 July 2022 with BNO Visa (over 183 days in 2022-23). I became a UK tax resident on 28 July 2022. I had a job in Hong Kong and ended my Hong Kong employment on 8 August 2022. I have no job in the UK since I landed in the UK on 28 July 2022. During the period from 28 July to 8 August 2022, I was on annual leave. I received my final salary payment on 8 August 2022. This final payment is comprised of (1) salary for 1- 8 August 2022 and (2) payment in lieu of unused annual leave related to my Hong Kong employment prior to my landing in the UK . I had already paid the tax for all my Hong Kong income (including my final salary payment received in August 2022 ) before I landed in the UK on 28 July 2022. I understand that I have still to report the salary for 1-8 August in my UK self assessment tax return with the claim of foreigh tax credit relief. But for the portion of payment in lieu of unused annual leave prior to my landing in the UK, please advise if this is not taxed in the UK, Thank you for your help!

Hi Tracy Cheng,
Under the terms of the double taxation treaty with Hong Kong, payment for work carried out there is only taxable in Hong Kong irrespective of when it is paid.
You therefore do not include it on the return but merely make reference to it.
Thank you. 

Hi HMRC Admin, Thank you for your reply. Please advise where I should mention it in the tax return. Thank you!

Hi
You can refer to this in the additional comments box on the return.

Hi HMRC Admin, Thanks for your reply. Do I need to mention the amount of my last salary payment received from HK employment with details in the tax return? Thank you!

Hi,
You can refer to it at the additional comments box of the return but that it is exemot under the terms of the double taxation treaty.
Thank you.

Hi, I am a British citizen, and I moved to Turkey in 2016. I returned to the UK in November 2023 due to a job offer, and I brought my husband with me. He currently holds a family visa. While working in Turkey, I saved money in my savings accounts. Additionally, my husband retired in Turkey and received a lump sum pension of about £10k. The total amount of our savings and my husband's pension is around £50k. If I transfer this money to my UK bank account to buy a house, are there any tax implications? Thank you for help. Kind Regards

Hi,

There is no tax consequence of transferring the capital to the UK.

Thank you.

Hello, I became a UK tax resident starting from 15 July 2023, which is the date of my arrival in the UK. I notified my previous employer of resignation from my employment in Hong Kong before coming to the UK, and the last working date of my Hong Kong employment was 12 July 2023. Following my last working day, my annual holiday period began, and I was paid salary up to and including 31 August 2023. These payments were made on a monthly basis, and I received my salary at the end of July and August 2023. I have applied for Split Year Treatment in my self-assessment. Based on my understanding, my income from employment in July and August 2023 was related to work carried out in Hong Kong before I came to the UK, and this salary income has already been taxed in Hong Kong. Therefore, it is not taxable in the UK, regardless of when it was paid. However, I am unsure if my understanding is correct and whether I should report it in my self-assessment. Could you please confirm this? Thank you.

Hi YF,

That is correct.

Thank you.

Hi, Thanks for your reply. If the salary mentioned above is not taxable in the UK, do I need to mention the salary payment received from HK employment with details in the tax return? Thank you.

Hi,
You can make reference to it in the comments section.
Thank you.

Hi, I am a holding British citizenship and my family (wife and kids) have ILR, we are presently living in UK. I got a job offer to work in middle east (tax free income). Only myself will be residing and working in middle east from Dec 2024 to June 2026 and my family will be living in UK. During this period I will be visiting my family in UK and total number of stay in UK is not excepted to exceed 60 days in a financial year . Can you please advise, the abroad salary during above period will be taxable in UK if transfer the abroad salary income to UK.

Hi DanUK,
Please have a look at RDR3, which describes the 'ties' to the UK.  
The more 'ties' you have, the days you can be in the UK and remain not tax resident. (RDR3: Statutory Residence Test (SRT))
and RDRM11500 at RDRM11500 - Residence: The SRT: The ties tests:
Thank you.