Hong Kong Previous Salary and Pension/MPF

Case A I arrived in the UK on 16 Sep 2022 from Hong Kong, and my UK property rental started on 22 Jun 2022. I would like to clarify whether the following items need to be reported on my self-assessment and which SA form to file: -Hong Kong Salary (earned before I arrived in the UK but paid after I arrived in the UK) -Bank Interest and Stock dividends in Hong Kong bank/investment account before I arrived in the UK -Hong Kong Mandatory Provident Fund (voluntary contributions) received at the end of Nov 2022, related to my previous Hong Kong employment and eligible for the Double Tax Agreement between Hong Kong and the UK. -Do I need to apply split-year treatment (Case 4: Starting to have a home in the UK only), and when is my split-year date? Case B I arrived in the UK on 29 Jun 2022 from Hong Kong, and my UK property rental started on 22 Jun 2022. I would like to clarify whether the following items need to be reported on my self-assessment and which SA form to file: -Hong Kong Salary paid for annual leave after I arrived in the UK (29 Jun 2022 to 15 Jul 2022) -Pension Funds related to my previous Hong Kong employment (Transaction date is 31 Jul 2022) -Bank Interest and Stock dividends in Hong Kong bank/investment account before I arrived in the UK -Do I need to apply split-year treatment (Case 4: Starting to have a home in the UK only), and when is my split-year date? Thank you

Hi,

Employment income earned while working in Hong Kong is not taxable in the UK and should only be shown in box 19 as additional information.  

Dividends and interest that arise while you were resident in Hong Kong are only taxable in Hong Kong. Interest and dividends that arise after you became resident in the UK are taxable and should be included on the tax return.  

If you are claiming split year treatment, it will commence from the date you arrived in the UK and not the date you started having a home in the UK.

Thank you.