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Posted Sun, 28 May 2023 19:56:30 GMT by Ravi khan
I am writing to seek guidance regarding the appropriate treatment for income recognition for work completed and invoices issued before my move to the United Kingdom in June 2022. Before relocating to the UK, I had the opportunity to undertake various projects and successfully completed them. Furthermore, I issued invoices to my clients for the work performed during that period. However, the payments for these invoices were not received until September 2022, after my relocation. Given these circumstances, I am uncertain whether I should recognize the income based on the date of invoicing (which occurred before June 2022) or the date of receipt. It is crucial for me to accurately report my income and adhere to the relevant regulations in this situation. I kindly request your assistance in clarifying the appropriate approach for recognizing the income earned from work completed and invoices issued before my move to the UK. If there are any specific regulations or guidelines that I should follow in this matter, I would greatly appreciate it if you could provide me with the necessary information.
Posted Thu, 01 Jun 2023 05:17:44 GMT by HMRC Admin 25
Hi Ravi khan,
This would depend on the tax treaty with the country you were previously resident.
Please refer to:
Tax treaties
Thank you. 

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