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Posted Thu, 25 Aug 2022 15:10:02 GMT by sasser88
Hello, My situation below: 1. I had a job in HK 2. I moved to UK at June 19, 2021 and split year treatment started at this day 3. I remotely worked for this Hong Kong employer from June 19 - Sep 4, 2021 4. The tax from income June 19 - Sep 4, 2021 are paid to Hong Kong government 5. I had a new job in UK at Sep 5, 2021 Question: Do I need to report my income from June 19 - Sep 4, 2021 for that HK employer? If yes, how to calculate and report? Thanks!
Posted Tue, 30 Aug 2022 00:30:21 GMT by Ben Ben
Hi, I suppose to meet the requirement of split year treatment. I arrived from Hong Kong to UK at 15 July. I have annual leave from 15 July to 31 August. Then my contract ended in 31 August. I started a job in the UK from November. Should the salary from be taxed in the UK (it is taxed in HongKong already). And should I report my income from Hong Kong? Many thanks.
Posted Tue, 30 Aug 2022 14:31:07 GMT by HMRC Admin 19
Hi sasser88,

Yes, you should declare the income you received while working remotely for your HK employer from 19 June to 4 Sept. The income should be included in the employment pages (SA102) of your 2022 Self Assessment tax return.

You can claim Foreign Tax Credit Relief regarding any HK tax deducted in the foreign pages (SA106) of your return, under the heading 'Foreign tax paid on employment, self-employment and other income'.  

You can see more information here:

Filling in the ‘Foreign’ pages

Thank you.
Posted Tue, 30 Aug 2022 18:57:08 GMT by sasser88
Thanks Admin. In HK we have tax allowance like dependent children, married status and etc, and the allowance is for whole year. So, how to calculate for the HK taxable amount in this June - Sep period? In my case, - I was HK tax resident from Apr - Sep 2021, 5 months - Stayed in HK from Apr - June 2021, 2 months - Moved to UK and stay there from June - Sep 2021, 3 months Which one is correct to calculate the HK tax allowance for June - Sep 2021 period? Thanks! 1. the HK tax allowance divided by 12 and times 3 2. the HK tax allowance divided by 5 and times 3 3. apply the whole HK tax allowance Thanks.
Posted Wed, 07 Sep 2022 12:58:24 GMT by HMRC Admin 19
Hi Ben Ben,

We are unable to answer specific tax enquiries on this forum.  

To help you decide your residence status see the guidance here: 

Tax on foreign income

If the split year is appropriate, this should be declared on a Self Assessment tax return.

Thank you.
Posted Wed, 07 Sep 2022 13:22:22 GMT by HMRC Admin 19
Hi sasser88,

You would need to complete the statutory residence tests, which can be found at :

RDR3: Statutory Residence Test (SRT) notes .

If split year treatment applies, you would only include that proportion in which you are resident in the UK .

Thank you.

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