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Posted Mon, 03 Jul 2023 21:01:36 GMT by Taxenquiries~
Hi, I moved to UK in Sep 2022 from Hong Kong. I was employed by a company in Hong Kong in Oct 2022 for few months on remote work and hence foreign income arose. I would like to seek your advice on the income tax for this foreign employment income. 1. I had stayed in UK for more than 183 days in tax year 2022/23, I would like to apply for split year treatment. 2. The Hong Kong taxation authority had advised me to pay the income tax there despite the fact that I was staying in UK during the working period. I am aware that there is double taxation agreement on income tax before Hong Kong and UK. Would I subject to UK taxation after paying the income tax in Hong Kong? Would I need to declare in self-assessment for that foreign income ? Thank you for your help.
Posted Mon, 10 Jul 2023 07:42:50 GMT by HMRC Admin 5

As you were resident in the UK at the time the work was carried out, this is taxable in the UK. Take a look at guidance at Tax on foreign income

Thank you
Posted Mon, 10 Jul 2023 22:12:55 GMT by Taxenquiries~
Thank you very much for the reply. The foreign income was arouse from duties performed in Hong Kong of that foreign employment. I will declare the foreign income in self assessment for 2022/23. I would like to claim the foreign credit tax relief for the foreign tax I need to pay. Is the process of application as follows? 1. File the foreign employment income on SA102. 2. File foreign employment income and foreign tax deducted on SA106. Please correct me if I am wrong. Thank you.
Posted Fri, 14 Jul 2023 14:48:00 GMT by HMRC Admin 10
Please declare your foreign employment income, but not the foreign tax deduted on SA102, in pounds sterling.  
To claim foreign tax credit relief, please complet the page F6, showing your employment income and tax paid.  
You can work out your foreign tax credit relief and enter it in box 2 or HMRC can calulate this for you.
Posted Sat, 21 Oct 2023 11:53:46 GMT by Taxenquiries~
WarningThis post is currently being moderated and will be visible when it has been approved by a HMRC moderator.
Posted Wed, 25 Oct 2023 11:55:10 GMT by HMRC Admin 10
If claiming split year treatment, yes form SA109 is required as it is on this form that you provide the details. you cannot file online unless you use 3rd party software and will need to submit the whole return in paper form.  
If the return has already been sent, you will now need to send the SA109 separately.

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