Ho Yin Ling

I will apply split year treatment. I would like to clarify if the earnings are based on cash basis (the time of collection) or accrual basis (the time of doing the job).

To clarify, the money was earned in Hong Kong before arrival to UK. Relevant tax has been settled in Hong Kong. I have no job after arrival to UK.

Yes, there is a double treaty agreement between UK and the original country. To supplement, the money was earned before UK arrival and was collected after UK arrival. Please clarify.

I am a uk tax resident starting from 9 Nov 2022 (date of arrival to UK). I will apply for split year arrangement . My salary earned overseas for the period from 1 Nov 2022 to 6 Nov 2022 was received by me on 1 Dec 2022 (after my arrival to UK). Does this earning subject to tax in UK?