HMRC Admin 20 Response

Hi Emma,

If you became resident in the UK 21/22 and you received income from Hong Kong from April - Nov then we would expect you to complete a tax return form to declare your worldwide income.
However you may qualify to claim Split Year Treatment where you would complete a self assessement form and include this on the SA109 page.
If it does you’ll get split year treatment and the tax year will be split into a UK part and an overseas part and you’ll pay tax only on the income arising in the UK part of the year.

Thank you.

Hi Nigel Hardiman,

Please see guidance on QROPS and also the double taxation treaty with the UK and Australia (Article 17)

UK/ AUSTRALIA DOUBLE TAXATION CONVENTION

Check the recognised overseas pension schemes notification list

Thank you.

Hi May Man,

You need to register for self assessment and complete - SA100 ,  SA106 , SA108 and SA109. 
You will show all the foreign  income in the SA106 not at TR3.
You will only answer yes to self employment if you are in fact self employed and if so you will need to complete the SA103 in addition to the other pages referred to.
Any tax liability will depend on the figures you declare on the return.

Thank you.