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  • The end date of the overseas part of the tax year under split year treatment

    Hi HRMC admin, I have been working for my employer in Hong Kong for about 30 years until I resigned from the employment with the last working date of my Hong Kong’s employment on 2 March 2022. I have no UK ties and was not resident in the UK in the past. On 15 June 2022, I moved to the UK using a BNO visa. I sold my only home in Hong Kong in September 2021 and then lived in a hotel in Hong Kong before moving to the UK. I arrived in the UK and stayed in hotels while I found a house to rent. Later I signed a 18 month rental contract on a house in the UK, and the rental period commenced on 30 June 2022. I was unemployed in the UK during the tax year 2022-2023, and remain in the UK since 15 June 2022. I will apply for Case 4 split year treatment for the tax year 2022-2023 since I have other income such as overseas bank interest. Grateful if you would let me know the end date of the overseas part of the tax year. Should the end date be 30 June 2022 or 15 June 2022 or other date? I do not meet the criteria for other Cases split years. Thank you. Regards, 

    Name removed admin .
  • Pre-resignation leave salary from my previous job

    Hi HRMC admin, I arrived in the UK on 15 June 2022 from Hong Kong using a BNO visa. I notified my previous employer of resignation from Hong Kong’s employment before coming to the UK, and the last working date of my Hong Kong’s employment was 2 March 2022. On this last working date of employment, I had accrued about five months of vacation leave. In this connection, I was paid salary up to and including 2 August 2022 (paid to my bank account in Hong Kong on monthly basis in the end of each month from March 2022 to August 2022), and the effective date of my resignation from the employment was 3 August 2022 after exhausting all my pre-resignation leave commencing on 3 March 2022. Such salary income (i.e. paid pre-resignation leave) was related to employment and work carried out in Hong Kong before I came to the UK. This salary income has been taxed in Hong Kong. I would like to ask whether the above salary income (i.e. paid pre-resignation leave) from my previous job in Hong Kong (the whole or part of the paid pre-resignation leave) is taxable in the UK. Thank you for your attention. Regards, S Chung