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Posted Thu, 18 Apr 2024 10:09:52 GMT by Patsy Cheung
Dear HMRC, I have a BNO visa and arrived in UK on 7 Jul 2023. Starting 1 Jul 2023, I will be working from home in the UK as a consultant for a company in Hong Kong after terminating my employment on 30 Jun 2023 and I am currently working from home in the UK for some freelance job from Hong Kong. I would like to ask the following questions: 1) If I qualify for split year, I should only report any foreign income for the UK part (for the period from 7 Jul 2023 to 5 Apr 2024) of the year? 2) I need to submit forms SA100, SA103S, SA106 & SA109 for my Hong Kong consultancy fee income and freelance work. 3) I have made payment for the tax and provisional tax to Inland Revenue in Hong Kong. What is the form I should use to report the double tax? Thank you for your attention.
Posted Tue, 23 Apr 2024 14:54:41 GMT by HMRC Admin 25
Hi Patsy Cheung,
If you qualify for split year then you only report any foreign income for the UK part of the year:
RDRM12000 - Residence: The SRT: Split year treatment: Contents
If you do not qualify then you will need to report all your foreign income to the UK:
Tax on foreign income
The guidance at RDRM12150 at will help you work out if split year treatment applies.
Foreign Tax Credit Relief should be claimed on the SA106, but this would pnly apply for any tax paid in the UK part of the year.
Thank you. 



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