Foreign Income from Annual leave in previous employment

Hi HMRC ADMIN I moved to the UK on 5 September 2023 with a BNO visa from Hong Kong, I would like to seek your advice on the overseas income from Hong Kong. I resigned my job in Hong Kong on 28 Auguest 2023, and I still have some unused annual leave, so I took annual leave from 29 Auguest 2023 to 2 December 2023, in this period my previous employer paid my annual leave by 5 instalments until 2 December 2023. The total amount received after 5 September 2023(the day of my arrival in the UK) is £14000, I don’t need to report or render any service to my previous employer after the date of my resignation on 28 Auguest 2023. I would like to confirm the issue and make the appropriate response 1) Is this income need to declare it in the UK? 2) If this income is not taxable in UK, when I answer the Self Assessment tax return Question 7” Do you need to pay tax on any of following?” I should choose “None of these” instead of “ Income from outside the UK(include pension)”? Thank you

Hi Rick Chan,
Under the terms of the double taxation treaty, payment for employment carried out in Hong Kong is only taxable there and doesnt need to be declared in the UK.
Thank you. 

 

Hi HRMC Admin For your answer, that payment is only taxable in Hong Kong, Is that mean I would not require to report it as an foreign / oversea incomes in the tax return? Thank you.

Hi Rick,
You are correct.
Thank you.