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Posted Mon, 08 Jan 2024 11:29:07 GMT by
Hi Admin, I read a post about foreign income one-off back pay. https://community.hmrc.gov.uk/customerforums/ni/01cdb135-0d83-ee11-a81c-6045bd0e4841 I had lived in Hong Kong until 2nd Nov 2022, I received a back payment of 1319 GBP from Nov-Dec, which is after my arrival in the UK, According to your answer, back pay is not taxable in the uk under the DTA as the work that it relates to was carried out in Hong Kong. However, in Hong Kong I did not need to pay any tax due to personal allowance in Hong Kong. In this case, should I still declare it SA109?
Posted Fri, 12 Jan 2024 15:25:02 GMT by HMRC Admin 32
Hi,

The fact that your Hong Kong personal allowance meant no tax was payable, the income was still taxable in Hong Kong, so should not be declared on your Self Assessment Tax return.

Thank you.

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