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Posted Tue, 25 Oct 2022 22:25:41 GMT by S Lam
Hello Officer, I came to UK from Hong Kong on 1st Aug 2021 and lived in AirBnb until end of November. And I then moved to my own house at end of November (i.e. having a permanent home starting end of November). During the period from 1st Aug to Sept, I continue to work remotely for my Hong Kong employer in UK for approx. 2 months and I also received severance payment from the employer at end of September. I was wondering if (i) i need to report the income from Hong Kong employer for Aug and Sept; (ii) i need to report the severance payment received from the Hong Kong employer. ...And if so, should I use Employment sheet SA102 to report the salaries, and also do i need to use SA101 to report the severance payment please? furthermore, these income are subject to Hong Kong taxes, should I fill in SA106 to report the tax credit as well please? thank you!
Posted Fri, 28 Oct 2022 11:28:52 GMT by HMRC Admin 20
Hi S Lam,

You will need to undertake the residency tests, which can be found at Residence, domicile and the remittance basis: RDR1, to determine if you are taxable in the UK for the whole tax year or the period that you were resident in the UK.  
If you are deemed resident in the UK for the whole tax year, you will need to complete a self assessment tax return (SA100) and enter your Hong Kong income on the foreign page (SA106). If you are deemed as resident for part of the year, you will then need to determine if split year treatment applies.
If it does apply, you would need to complete a SA100, SA106 declaring foreign income received after the date you arrived in the UK and S109 residence page.

Thank you.

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