S Chan

I moved to the UK on 7th April 2022 and resigned from my job in Hong Kong in February of the same year. On April 1st, 2022, I received a one-off provident fund payment. I was a school teacher, and although my provident fund account was closed at the end of February 2022, I was still entitled to receive dividends for the period from March to August 2022. These dividends were paid to me at the end of April 2023. My questions are as follows: 1. I understand that my Hong Kong provident fund received on 1st April 2022 is not liable to UK tax because I was living in Hong Kong and I was not a UK resident when I received it. However, do I need to pay UK tax on the dividends for the period from March to August 2022 (I started to live in the UK since April 2022)? 2. If so, which tax year does this fall under—2022-2023 or 2023-2024 (since I received the dividends on 27th April 2023)? 3. If not, do I still need to report this amount on my UK tax return?