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  • RE: Gross income and pension

    Hi, I work in the UK remotely for the HK-based employer, so I am going to declare this income. The pension is mandatory by HK law and the fund is not managed by any firm under QOPS list. Can I still use the figure after pension deduction as gross income? If yes, do I need to make any claim in the self-assessment form? Thank you.
  • RE: bonus payment

    Hi, In the situation that bonus is paid based on the performance period spans two tax years, and part of the performance period is related to job performed overseas. Does EIM40012 apply to attribute the bonus into 2 tax years accordingly? Assume I don't elect split-year treatment in self-assessment. Reference from EIM40012 (para. 4/5): If the performance period spans more than one tax year, Section 16(4) ITEPA 2003 applies. The bonus should be apportioned to the relevant tax years on the basis of a just and reasonable apportionment. Section 16 attributes general earnings to one or more tax years. Thank you.
  • Procedure to reduce payment on account

    Hi, I am working on self-assessment via HMRC online platform. I need to reduce my payment on account but I couldn't find the button or link to click in. There is a link to "Tax return option" and direct me to another interface, where there is a link to "reduce payment on account". However it said I don't have tax due on payment on account so I couldn't reduce it. Can I ask what is the procedure to reduce payment on account via HMRC online platform? Thank you.
  • Gross income and pension

    I have foreign employment income from a Hong Kong company and paid to my HK bank account. How should I input the gross income in SA102? In the case my annual salary before local tax is 40k, my employer took away the mandatory pension automatically every month, total amount 2k for the year. Should I input the gross income as 40k? or 38k? Thank you.
  • RE: bonus payment

    Hi, My question is, from the perspective of 2022 to 2023 tax return, should I declare the amount of bonus in full amount or time-apportioned? The performance bonus covered 11 months before the start date of UK part and covered 1 month after the start date of UK part. If the bonus received is 12k GBP, is it correct to declare 1k GBP for the year 2022 to 2023? Thank you.
  • bonus payment

    I am eligible for split year and the start date of the UK part is 30 May 2022. My employment annual bonus was paid in Aug 2022, for performance period of 12 months from 1 Jul 2021 to 30 Jun 2022 I continue to work for my Hong Kong-based employer after moving to the UK, and my salary and bonus are paid to my Hong Kong bank account. Should I declare my bonus in full amount? Or time-apportioned?