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Posted Sat, 15 Jun 2024 20:20:25 GMT by WCelia
Certainly! Here's a revised draft including your specific questions: -Dear HMRC Team, I am writing to seek clarification on specific aspects of my Self Assessment tax return for the current tax year. I recently moved to the UK and have some questions regarding the reporting of my income: 1. **Foreign Income Reporting**: I moved to the UK in mid-July 2023. Prior to my move, I worked in Hong Kong until 19 June 2023. For the salary earned in Hong Kong and other incomes such as interest from savings before mid-July 2023, do I need to report this income to HMRC? 2. **Employment Status**: When completing the Self Assessment, there is a section that asks if I have been employed during the tax year. Is this question referring specifically to employment in the UK, or does it include my employment in Hong Kong prior to my move? I would greatly appreciate your guidance on these matters to ensure my Self Assessment is completed accurately. Thank you for your assistance. Best regards, Celia
Posted Wed, 19 Jun 2024 13:50:18 GMT by HMRC Admin 20 Response
Hi,
You will need to review the guidance at RDR1 (Residence, domicile and the remittance basis: RDR1).  
As you will be in the UK for more than 183 days, you are tax resident in the UK for the whole tax year.  
This is where you need to consider split year treatment rules.  
If split year treatment applies, then you only declare your UK income for the whole tax year and your foreign income for the period from the date you arrived in the UK to the end of the tax year.  
If split year treatment does not apply, you are required to declare your world-wide income in the tax return for the whole tax year.  
As you were in Hong Kong when you earned your employment income from your Hong Kong employer, then this income is not taxable in the UK, but for full disclosure, you would mention the income and tax deducted in the free hand notes box of the tax return (SA100 box 19 on page TR7).  
Regardless of the outcome, a tax return will still be required.
Thank you.

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