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Posted Mon, 10 Apr 2023 15:09:20 GMT by Mssam Wong
Hi HMRC I resigned from my job in Hong Kong on 8/9/2022 and arrived in the UK on 12/9/2022 with a BNO visa. But I have already rented a house in the UK on 25/8/2022. Since I quit my job in Hong Kong, I haven’t done any work until now. Only after I arrived in the UK did I receive the income from my previous employer in Hong Kong and the bank interest income of less than 1000 pounds. When applying for split year treatment, if 25/8 /22 is the legal tax resident of the UK, where should the Hong Kong income from 25/ 8 to 8/9/2022 (15days in total)be filled in? And do 6/4 to24/8/22 belong to the number of the overseas working days? But whether the days from 25/8 to 8/9/22 are included in the number of working days in the UK, and where should they be filled in? I am not very clear about how to fill in the form and what type of form should be filled. SA 109,which ones are suitable for my situation, B2? Box3?, Box 13? Box 14 ? Please give clear instructions ,help me to answer and wait for your reply .thank you !
Posted Tue, 18 Apr 2023 09:15:25 GMT by HMRC Admin 8
As the Hong Kong employment income relates to work that was done in Hong Kong, it is not taxable in the UK and you dont include it on the return.
For helpcompleting the SA109, please refer to the notes on how to complete this that are available online:
Residence, remittance basis etc notes
Thank you.

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