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  • RE: Pension from previous employment

    Thank you HMRC Admin 26, I have other questions regarding the lump sum received, - Is taxing on arising basis or remittance basis affecting this lump sum received? - Do I need to report and pay any tax if I exchange and transfer the amount I received, from my overseas bank account to the UK? I believe I'm taxing on the arising basis and have not applied for any domicile or remittance basis. Thank you.
  • Pension from previous employment

    Hi, I hold the BNO visa and moved to the UK in July 2021, and I became a UK tax resident of tax year 21-22. During the time in UK I received a lump sum pension arising from my previous HK employment. I was not employed in UK in tax year 21-22. Question 1: If I'm eligible for split year treatment, I understand that I do not need to declare my HK employment earning part in 21-22 tax return, - Do I need to fill in SA109 for the split year residence status? Question 2: Regarding my lump sum pension arising from my previous employment, that I received it during the 21-22 tax year, I understand that pension arising from previous employment is not subject to UK tax under DTA treaties, - Do I need to declare this pension amount as my employment income or as foreign income in SA100? - Do I need to declare this pension amount in HS302 for DTA relief? Thank you very much.