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Posted Tue, 26 Jul 2022 23:19:06 GMT by Teddy Lo
Hi, I rented a home on 15 July 2021, and arrive UK from Hong Kong on 22 July 2021, I know under the case 8, the split year start on 15 July. I left my job on 19 July, and received salary after arrived UK. How do I report/calculate my UK part of salary? As I have job in UK afterward, This part of salary falls in taxable income. And there was also pension, do I need to report it in this year, or report it at the year I retrieve from pension company.
Posted Wed, 27 Jul 2022 09:59:32 GMT by HMRC Admin 17

Hi,
 
The Hong Kong July payment will be classed as income prior to arrival and doesnt need to be reported under split year.

The UK income - employment and pension - is taxable in the UK in the year it is received   .

Thank you.
Posted Wed, 27 Jul 2022 16:40:03 GMT by Teddy Lo
Hi, Thanks for your reply. I have a follow up question, my wife has a different situation, - she got a home at UK on 15 July 2021, and split year start on this date under case 8. - she worked until mid September and enter to UK at end of September. Will her July to September payments (her salaries) also be classed as income prior to arrival and doesn't need to report? And the other income (eg. Interest and dividend) and capital gain (by selling stock shares) should be reported from the date 15 July 2021 to end of September, even she arrived UK later than the income arised, am I correct?
Posted Thu, 28 Jul 2022 14:56:18 GMT by HMRC Admin 20
Hi Teddy Lo,

If the employment income is still in Hong Kong then under article 14 of the Double Taxation Agreement it is only taxable there.  
If she is classing herself as resident from 15 July 2021, then any other income received from then needs to be declared.

Thank you.

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