HMRC Admin 10 Response

Hi
This forum is for general queries only and is intended to help you self-serve. We are unable to provide specific advice tailored to individual circumstances. 
You may wish to contact our Self Assesment team: Self Assessment: Self Assessment: general enquiries 
or consider seeking professional advice. 

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Please use this guidance Tax when you sell shares

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Please use this guidance to check Who must send a tax return

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If you are not a UK tax resident in the 23/24 tax year, you only declare your UK sources of income for that year, in a self assessment tax return, where you declare your are not resident on SA109. You cannot use the HMRC online tax return.  
You will have to submit a paper tax return in its entirety at Self Assessment Includes filing, deadlines, pay and tax records or if you have a government gateway user ID and password, you can buy a commercial tax return and submit that online.

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Article 18(2) of the UK / Swiss tax treaty advises that lump sums from pensions established in Switzerland to a resident of the UK, are only taxable in Switzerland.  (1977 UK-Switzerland Double Taxation Convention as amended by the 2017 protocol – in force Updated 29 September 2021).  This means that you cannot claim the tax deducted from your lump sum from Switzerland.

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There are no income tax implications on the receipt of a cash gift unless the cash gift generates interest or dividends. These would then potentially be subject to tax. Further guidance can be found here (Tax on savings interest and Tax on dividends).   

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It can take up to 7 working days for your payment to appear on your Self Assessment statement.
If it has been over 7 days since you made your payment, please contact us here to allow us  to trace your payment. 
Self Assessment: general enquiries
Thank you. 

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For assistance please contact the child benefit department Child Benefit: general enquiries

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You would need to submit a tax return to claim split year treatment, so that the period you were still resident in Hong Kong, is only mentioned as a free hand note and not included in any calculations.