Charles Ho

Hi HMRC team, I arrived in the UK on 16 May 2023 and rented a property on 18 May 2023. I resigned from my overseas company on 15 May 2023. Due to the company policy, I received deferred income (salary + incentive) separately in June, July, and August 2023. This income pertains to work done during the foreign part of the year (1 April 2023 - 15 May 2023). Assuming split year treatment applies from 18 May 2023, should this deferred foreign income, received after the split year date, be mentioned in the self-assessment tax return? Thank you.