Vacation pay need to file a tax?

I arrived UK from 12 September 2022 with BNO visa ,After arriving in the UK in early September 2022,I will be on paid leave until early January 2023,and I haven’t done any job until now.During this period, I received paid vacation pay from my previous job in Hong Kong. Do I need to declare a tax return on this income? Hope to get a reply, thank you so much.

Hi, 

Please note that vacation pay is normally taxable as earnings of the 'holiday period', unless the payment relates to arrears of holiday/vacation pay.

Please refer to EIM01470 for further guidance found at the following link                                    

https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim01470

Thank you.