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Posted Mon, 04 Oct 2021 14:15:53 GMT by Sumsumyellower
Hi, I'm from Hong Kong and move to UK in Sept using BNO visa. I had a job in HK. I know that I will become the UK tax resident for 2021-22 as I will be here over 183 days. My question is would my salary income earned from HK be taxable in UK as I'm non UK domicile (my parents borned in HK? As HK and UK have the DTA and it stated that I only need to pay the HK tax, am I right? or should I pay in both countries and claim tax relief? How should I report such income and anything or supporting is required ?
Posted Tue, 05 Oct 2021 10:22:05 GMT by HMRC Admin 17

Hi,
 
You can check to see if you qualify for split year in which case you would only report the income earned in the UK part of the year :

Residence, Domicile and Remittance Basis Manual    . 

Alternatively if you do not qualify for split year then you can consider the remittance basis if you are non domicile.

Also See link:

Residence, domicile and the remittance basis: RDR1       .

Thank you.
Posted Sun, 17 Oct 2021 16:43:56 GMT by Czarek
I am Polish and I’ve been living and working in England for 7 years without a break. I am here with my wife and son. I am just filling in a Self-Assessment Tax Return to report the dividends I received from Polish companies by investing in them through a Polish brokerage house. In Poland, I paid 19% tax on dividends. I want to use the Foreign Tax Credit Relief option to avoid paying double tax in the UK. When filling in the "Dividends from foreign companies" subsection in the "Fill in your return" section, I entered the amount of the dividend received in sterling (“Amount of income arising or received before any tax taken off”), which exceeds the Dividend Allowance, and I also entered the amount of tax paid in Poland (“Foreign tax taken off or paid”). Then under "Do you wish to claim foreign tax credit relief?" I chose the "Yes" option. Then, from the option "Rate of tax credit relief allowed", I chose the rate of 7.5%, because this is how much of the dividend tax I would have paid in the UK above the Dividend Allowance. When I want to save the changes, I get the error: "WARNING: Make sure you have selected and entered the correct amount of Foreign Tax Credit Relief, Select the percentage rate from the list provided." Please explain to me what this error is and what should I do next in order not to pay double tax in the UK.
Posted Tue, 19 Oct 2021 09:57:34 GMT by HMRC Admin 9
Hi, 

The rate for allowable Foreign Tax Credit Relief on dividends from Poland would be10% as per the double taxation treaty.

Please see here:

UK/Poland Double Taxation Convention

Thank you. 
Posted Wed, 20 Oct 2021 14:44:18 GMT by Czarek
Dear Admin, Thank you for your reply. Will it be 7.5% for the basic tax rate?
Posted Wed, 20 Oct 2021 16:24:17 GMT by HMRC Admin 9
Hi, 

Any additional tax due on the dividends would either be at the basic rate or the higher rate, dependant on your level of income.

Please see guidance here: 

Tax on dividends

Thank you. 

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