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Posted Sun, 25 Sep 2022 23:02:46 GMT by W Yip
(1) Hi, I moved from Hong Kong to the UK in August 2021 and have become UK resident for the tax year 2021-22 after residing in the UK for 183 days. It looks like that I qualify for split year treatment and need to report foreign income only for the UK part of the year. My question is, what is the date from which the UK part of the year begins? Should it be the date of my landing in the UK? Or should it be a date 183 days following the date of landing? (2) In the Self Assessment tax return, do I need to include all bank interests in the tax year, even the total amount is minimal and less than GBP50? (3) I got income from my previous employer in Hong Kong for two more months after I moved to the UK. I would like to be taxed on remittance basis and will fill in the SA109 form. Do I also need to fill in the "Employment" form (SA102) or the "Foreign" form (SA106)? Or both forms are needed? Thank you.
Posted Tue, 27 Sep 2022 14:26:47 GMT by HMRC Admin 17

Hi,
 
If you qualify for split year then you only report any foreign income for the UK part of the year :

RDRM12000 - Residence: The SRT: Split year treatment: Contents  .

If you do not qualify then you will need to report all your foreign income to the UK :

Tax on foreign income   . 

The guidance at RDRM12150 at www.gov.uk will help you work out if split year treatment applies .

Thank you.

 

  
Posted Tue, 27 Sep 2022 19:11:45 GMT by W Yip
Thank you for your reply. Do I need to include foreign bank interests in the Self Assessment tax return, even the total amount is minimal and less than GBP50? For the income from my previous employer in Hong Kong after I moved to the UK, should I fill in the "Employment" form (SA102) or the "Foreign" form (SA106)? Or both forms are needed?
Posted Thu, 29 Sep 2022 11:28:56 GMT by HMRC Admin 19
Hi,

Yes, you still need to include the interest.

If the employment income relates to duties that were carried out in Hong Kong then you do not include them here as per the double taxation agreement, this income is only taxable in Hong Kong.

If paid for duties carried out in the UK then yes you need to declare it on the SA102 and SA106.

Thank you.

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