Chung Kin Cheung

I worked for my ex-employer up to January 2023. And I moved to UK in March 2023. Recently I received a small amount of money from my ex-employer. This income is the adjustment to my salary for Year 2018-2023 ( before I moving to UK and becoming tax residence) because of mis-calculation of their payroll system. Should this income counted for the current financial year?

I have some dividend income from a foreign REITs. May I have your advise where should these income (froeign PIDs) to be declared in the self assessment? Divideneds from foreign companies or Income from land and property abroad? Thank you.

1. Is it correct to report Dividends from a foreign REITs under the section "Income from land and property abroad" in Form SA106? 2. In Form SA106, I reported foreign tax taken off for dividends from a US company (GBP 270, 15% of total dividends) and a REITs in US (GBP 457, also 15% of total dividends). The total amount I claim for the foreign tax is GBP 727. However, the auto calcuation shown that the total foreign tax credit relief is just GBP 615. I think the maximum percentage of foreign tax claim relief for US stock and REITs is 15%. I am in doubt of the foreign tax credit relief amount by auto calculation.