LC Brian

I was a civil servant in Hong Kong and I moved to UK in late March 2023. I became a UK tax resident starting from 6 April 2023. After I arrived the UK in late March 2023, the Hong Kong Government continued to pay salaries to me for my accumulated annual leave until 14 August 2023. Thereafter, I do not have any other employment income. Before I arrived the UK, I have proceeded tax clearance in Hong Kong and settled. (Included the above-mentioned salaries from April to August 2023 in taxable year 2023-2024.) As there is a double taxation treaty between the UK and Hong Kong, do I need to declare this oversea income in the self assessment tax return and pay tax for this income?

I am going to do my self assessment for 2023/24. I didn’t have income in UK but with foreign income received from Hong Kong for the period from April to August 2023 and foreign tax has been paid. In addition, I have saving interest received in both UK and Hong Kong. Do I need to make NI contribution for the foreign income and saving interest received? Thank you.