Split year treatment date and foreign income, bonus calculation

Dear HMRC staff, I moved from Hong Kong and live in the UK through BNO visa on 07-MAY-2023. As I became a UK resident in tax 23/24, I am filing a self assessment for tax year 23/24 for my foreign income. I lived in a Airbnb during 07-MAY-2023 to 03-JUN-2023 before moving to a leased house on 04-JUN-2024, the tenant agreement started on 03-JUN-2024. I believe I belongs to split year case 4 or case 8 . Moreover, I am remotely working for Hong Kong company, and may need to travel back to the Hong Kong office for a maximum of 2 months per year. This HK company does not presence the business within UK and my works are limited to East Asia countries. My salary is paid in Hong Kong dollars and deposited into my Hong Kong bank account. My question is: 1. When the split year date for the UK part start from? 07 May, 03 Jun or 04 Jun? 2. When reporting the foreign income in self assessment, at which date be start to calculate: 07 May, 03 Jun or 04 Jun 2023? 3. I received a year end bonus on Mar-2024 for my 2023 works. Shall I calculate it as 100% income, or by proportion base on the split year UK start date? or shall I calculated the proportion as days(07May2023-31-DEC-2023)/365 days. 4. Shall it be calculated as foreign employment income in the self assessment at the time I need to travel back to HK Office (e.g. I travelled back HK office to work for 21 days after the above split year start date)? Many thanks for your reply!

Hi,
Split year treatment would start on the date you arrived in the UK and this is the date you would declare your worldwide earnings from in your tax return.
Thank you.

Hi HMRC Staff, Thank you for the comment. How about the year end bonus I received on Mar-2024 for my 2023 works? Is it subject to split year treatment? Shall I calculate it as 100% income, or by proportion base on the split year UK start date? or shall I calculated the proportion as (days since arrival in 2023)/365 days.

Hi,

The bonus was earned through employment that occurred in Hong Kong, when you were resident there.  For this reason the bonus is only taxable in Hong Kong, so should not be declared on

the self assessment tax return.  You can for the purposes of full disclosure, declare this bonus in the free hand notes box as taxable in Hong Kong, in box 19 of SA100.

Thank you.