Louie Fan

Hi, I have an investment accounts in Hong Kong based licensed securities trading company. In my investment portfolio, I hold certain listed/quoted companies in Hong Kong, PRC, USA, Japan and UK. I received dividend income from these comapanies and deposited to my HK investment accounts. I had withdrawn those dividend income in HK$ from investment accounts to my Hong Kong bank accounts. And then remitted to my UK bank accounts. For this foreign dividend income, does it count as from HK only? or need to separate the dividend income from its relevant countries when completing my SA106. And, whether my investment in UK quoted share thru HK securities trading company count as local or foreign dividend income? Thanks.

Hi, I had just online submitted the self assessment for this tax year 2022/2023. But I was told that I have to submit one for the previous tax year 2021/2022 (from 6/4/2021 to 5/4/2022). I login in my personal tax account but I couldn't find the self assessment for previous year. Could you please instruct what procedure I need to make? Do I need to register previous tax year self-assessment? How do I register, if so? Thank you.

Can I apply split year treatment for tax year 2023/2024 if I temporarily visited in the UK? My situation: My spouse and I obtained BNO Visa on 1/2023, we were never UK Tax residents before. My spouse came in the UK first on 2/2023 to arrange our continuous living here. On 3/2023, he entered the 12 months tenancy agreement with the landlord. I came to visit my spouse on 2/4/2023 and returned to Hong Kong on 12/4/2023. During that short visit, I stayed in the apartment my spouse rented. After completing my Hong Kong employment contract, I moved in the UK on 5/8/2023. I am living with my spouse and I do not have any work here up to now. I understand that I am not UK tax resident for 2022/2023 as I fitted the automatic overseas test. For 2023/2024, I would be a tax resident as I would stay in the UK over 183 days. My concern is, can I apply split year treatment that the date (5/8/2023) I actually moved in the UK? or I can't split as I already had a 'home' at the start of the tax year (6/4/2023). Thank you.