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Posted Thu, 06 Jul 2023 22:33:54 GMT by Andy Wu
Dear HMRC Admin I came from Hong Kong and I have never been resident in the UK until 17 Nov 2021. I was a civil servant of HKSARG and already retired in Sep 2021. With the BNO VISA, I moved to the UK in 17 Nov 2021 for living here without work until now. For the tax year 2021-2022, I had filled and submitted the tax return online in Jan 2022, in the submission I declared my total income came from monthly pension of HKSARG and bank saving interest, all from 17 Nov 2021 to 5 April 2022. However, I did not aware the submission of SA-109 for the split year treatment until last week, it is certainly my fault. From 6 April 2021 to 16 Nov 2021 in Hong Kong, I had income from HKSARG including salary, a lump sum of pension and monthly pension. For the above income in Hong Kong before 17 Nov 2021, I would like to ask whether I need to provide SA-109 for HMRC. Thank you
Posted Thu, 13 Jul 2023 11:27:16 GMT by HMRC Admin 10
Article 18 of the UK / Hong Kong double taxation agreement, advises that your Hong Kong government salaries, wages and other similar remunerations, are only taxable in Hong Kong.  
If you wish to claim split year treatment, you will need to submit an amendment to your 21/22 tax return.  
Without the amendment, you are confirming that you are resident in the UK for the full tax year and will be taxable on your world-wide income and gains, with the exception of your government employment income in Hong Kong.
Posted Thu, 14 Sep 2023 22:59:53 GMT by Andy Wu
Dear HMRC Admin 10 I have just read your reply, many thanks for your advice and please also hope you accept my late THANK YOU to you. Kind Regards Andy

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