Hi. My daughter is now living in UK and last summer she opened a bank account in Hong Kong. The bank has an offer that if she can referr new client to open new bank account in that bank, she could obtain a cashbacks of around £300 for each sucessful referral. She introduced several friends to open account in the bank and got around total £1,800 cashbacks during 2022-23 financial year. She now selected to pay global tax as she also has property letting out income from UK which is the majority source of her total income. Is this £1,800 cashbacks from the bank of Hong Kong taxable as her income tax in UK for 2022-23 financial year.