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Posted Tue, 19 Sep 2023 07:58:01 GMT by Ashley Li
I am staying in the UK via BNO visa. I arrived in the UK in 2022, having previously lived in Hong Kong. As my previous employer is a small company that isn't registered for PayE, I continue to provide remote consulting services to them and receive income in Hong Kong. I'm currently working on my self-assessment tax return, but I'm having trouble determining whether to use SA101 or SA106. Could I simply report this income under SA106 in the 'Others' category?
Posted Fri, 29 Sep 2023 09:30:54 GMT by HMRC Admin 20
Hi Ashley Li,

Please provide details of your HK employment in the SA101.
You can claim any Foreign Tax Credit Relief due re: tax already deducted in Hong Kong in the ' Foreign tax paid on employment, self-employment and other income' section of the SA106.   
Foreign notes

Thank you.
Posted Fri, 29 Sep 2023 09:51:21 GMT by Ashley Li
Dear HMRC, Thank you for replying me. I am looking into SA101 now, as I am not good in this taxing scope, it seems my income from my previous employer should fill the "foreign income not taxable in the UK" on page 2. Please forgive me if my understanding is incorrect and then give me suggestion so that I can fill in the right area.
Posted Thu, 05 Oct 2023 08:18:06 GMT by HMRC Admin 25
Hi Ashley Li,
The SA101 is not applicable.
You will only declare the UK part of the Hong Kong income as the duties are carried out here.
You do not include any of the income from when you were still in Hong Kong as this is not taxable in the UK as part of the double taxation agreement.
You will therefore show the income as self employment on the SA103 and if tax has been paid in Hong Kong on the income since you came to the UK, then you wil also complete the SA106. 
Tax on foreign income
Thank you. 

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