HMRC Admin 32 Response

Hi,

You will need need to review the guidance at RDR1 and apply the tests at RDR3, to determine your residence status. If you are deemed resident for the full tax year, then you will need to convert your Hong Kong earnings and tax deducted into pounds sterling and declare on a Self Assessment tax return. If split year treatment applies, you would only declare your UK income from your date of arrival.  

Residence, domicile and the remittance basis: RDR1

Thank you.

Hi,

If you wish to claim split year treatment, the tax retrun with the SA109 must be completed.

Thank you.

Hi,

There are no Income Tax implications on the receipt of a cash gift unless the income generates interest or dividends. These would then potentially be subject to tax.  

Further guidance can be found here:

Tax on savings interest

Tax on dividends 

Thank you.

Hi Mandy Wong,

You will need to submit an amendment to your figures to show only the UK part of the income.

Thank you.

Hi,

Please refer to guidance here:

Tax on foreign income

Thank you.

Hi LH,

The bonus payment will be declared on the employment page SA102. For split year it is the residence page SA109 and the rental income is SA105.

Thank you.

Hi,

There are no Income Tax implications on the receipt of a cash gift unless the income generates interest or dividends. These would then potentially be subject to tax.  

Further guidance can be found here:

Tax on savings interest

Tax on dividends

Thank you.

Hi NewJoiner,

Please refer to guidance here:

Tax on foreign income

Thank you.

Hi Siuman011,

No, you do not declare this to the UK.

Thank you.

Hi,

You will need to refer to article 14 of the Double Taxation Treaty with the USA to see what conditions apply to you 

USA: tax treaties

Thank you.