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Posted Tue, 22 Nov 2022 16:18:18 GMT by Lai Yee
Dear HMRC admin team, I left Hong Kong and arrived UK in July 2021. I had income from Hong Kong from Aug 2021 to Nov 20121 with amount around HK$1500 only. I am filling SA100 and SA106 for my foreign income, however, do I need to fill in SA102? According to the note, received a foreign income from a job should fill in SA102, may I know which box I should fill in ? Box 1 is the total from P45 or P60.
Posted Thu, 24 Nov 2022 12:39:49 GMT by HMRC Admin 32
Hi,

Under the tax treaty with Hong Kong, if payment for the employment is for work carried out solely in Hong Kong then it is only taxable there and should not be declared in the UK.

Thank you.
Posted Sun, 27 Nov 2022 09:46:10 GMT by Josh2 Miller
I arrived in the UK from Hong Kong on April 28th 2021, but only at the end of April did I receive my final Salary and Leave Pay for the period of 1st to 30th of April from my Hong Kong employer. Do I need to declare it as income? In whole or pro-rata for the UK tax year?
Posted Tue, 29 Nov 2022 10:57:27 GMT by HMRC Admin 17

Hi,
 
As the pay relates to work undertaken wholly in Hong Kong, you do not need to report this income in the UK .

Thank you.

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