Foreign Income in 2021/2 received in 2022/3

I resigned my job in Hong Kong in 31 March 2022 and came to UK with BNO visa in May 2022. I started a full-time job in UK in July 2022. I received the salary of £4600 and £2600 from my previous employer in Hong Kong on 6 April and 30 August 2022 respectively (via bank transfer). The income I received has been declared in Hong Kong Inland Revenue Department (HKIRD) for 2021/2 and I have paid tax in Hong Kong for such income. My questions are: 1. Do I need to report this foreign income in 2021/2 which was received in 2022/3 uk tax year? 2. Will I be taxed with such foreign income? 3. How can I apply for tax relief if such income has already been taxed in Hong Kong? 4. If I have paid the UK tax for such foreign income, can I import the money from HK anytime to my UK account? Thank you.

Hi yau1458,
As the payment relates to work carried out whilst still in Hong Kong, under the double taxation agreement, this income is only taxable in Hong Kong and you do not need to declare it in UK.
Thank you.