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  • Foreign income

    Hi HRMC Admin, I migrated to UK from China at Jun end 2023 but continued to be employed by same employer in China during Jul to Nov 2023. All salaries were taxed and paid in China. I hope to clarify below issues for finalizing my self-assessment: 1) Do I need to declare any salary received in China before I moved to UK? 2) I worked from home in UK for that China company for around 1 month and then took annual leaves, which were accumulated since 2021, until I left the job in Nov 2023. All salaries were paid in China and taxed by China government as income. During the annual leave period, I did not perform any services for the company. Is it correct I only need to declare the portion of salary covering the period I worked from home in UK and claim credit for any tax paid to China government, instead of whole period from July to November (including annual leave period)? 3) I received RSU shares upon vesting in Oct 2023, after being taxed by China government as income. Subsequently I disposed them in Nov/Dec 2023. Should I report a) gross value of the shares (before netting off China’s income tax) or net value (after net-off of China’s income tax) I received upon vesting as income and claim credit for the tax in China AND b) CGT for any gain on amt over the value at vesting date? Thanks & look forward to your reply