Dodo Ngan

Sorry for typo in the post i made 3 days ago. For third paragraph, it should be "First, all my income is from work in HK and dividend income is too low (below 1k). Do i still need to complete self-assessment and SA109?" Thanks

Thanks HMRC. I went thru the guidance again. May I recap my case here and i am not sure if i have to fill in self-assessment and SA109. I arrived UK from 16 July 2021 with BNO Visa. During tax year 2021-2022, I stayed in UK around 250+ days and thus, i am UK resident. I am also eligible for split year treatment case 8. However, all my overseas income arising from work done in HK before I come to UK. I took sabbatical leave and contract ends in 2023. I understand in 2022 to 2023, i am liable to worldwide income under UK tax law. I am confused by how to report 2021 to 2022 tax. First, all my income is from work in UK and dividend income is too small (below 1k). Do i still need to complete self-assessment and SA109? Since i am not eligible for OWR, is it the case that i have to report split year under arising basis? Thanks, Crystal

Thank you for your reply. I went through the test that i am tax residence as i stayed in UK more than 183 days in the tax year of 2021 to 2023. At the same time, i am eligible for split year treatment of case 8, i.e. started to have a home in UK. I have overseas income based on work in HK before i moved to UK. Is this income taxable? need to report in self-assessment form? Thanks

May I ask if in my case, I moved to UK on 16 July 2021. I was on sabbatical leave till Oct 2022 and contract ended then. I didn't work after I moved to UK. However, I receive bonus and holiday pay for my work carried out in Hk till Oct 2022. In my case, do I need to declare and report the income?