Foreign Employment income

I came from Hong Kong in 2022/23 and become a UK resident in 2022/2023 and 2023/24. During the tax year 2023/24, I take up a job in Hong Kong (Hong Kong Employer). I remotely work in UK for this Hong Kong employer around 135 days in UK and the rest of days I worked in Hong Kong. My questions: - (1) Do I need to declare this HK employment income in UK tax return? (2) If so, do I only declare the 135 days I remotely worked in the UK? (3) Or, do I need to declare a whole tax year’s income in UK tax return by using the arising basis? (4) Or, I can declare the 135 days remotely work in the UK using the arising basis and the rest working using the remittance basis? (5) If I did not remit the earning income (this employment income) from Hong Kong to UK, does it mean I do not need to fill in remittance basis pages in the tax return Thank you for your help. Connie

Hi,

Yes, you need to declare the income but only for the period that was in the UK as under the terms of the DTA, payment for work done in Hong Kong is only taxable there.

Thank you.

thank you.

Thank you so much! I also would like to confirm even in future I remit this earning income (the income I stayed and worked in Hong Kong), is there no tax to pay in the UK? If no, can I use remittance basis or arising basis? Regards Connie

Hi,

HMRC cannot comment on future events as legislation may change.

Thank you.

Hi,

As the amount is over £10000, you will need to write to us with evidence of the payment. The address is:

HMRC,
PAYE & Self Assessment,
BX9 1AS

Thank you.