Tax and National Insurance Enquiry (BNO Visa – Overseas Income)

Dear HMRC I moved from Hong Kong to the UK in 2024 and now live here under the BNO visa. I work remotely for a Hong Kong-based company and get paid into my Hong Kong bank account. Could you please confirm the following: 1. Do I need to file a Self Assessment tax return each year to report my overseas income? 2. Am I required to pay National Insurance contributions? 3. I received a bonus in 2025 for work done in 2024. Should I only report the part of the bonus earned after I moved to the UK? Thank you for your help.

Hi,
As a UK resident, you are taxable in the UK on your remote foreign earnings. You need to declare this income in a Self Assessment tax return each year.  
You can register for self assessment here:
Check how to register for Self Assessment
You are required to pay National Insurance contributions on the foreign employment income. You will need to contact our Employers team as you will need to set up a payroll record, so that National Insurance can be deducted.  
Employers: support for new employers
If the bonus is for work carried out when you were not resident in the UK, then it is not taxable.  If part of the bonus was for work carried out while resident in the UK, then that percentage is taxable in the UK in the tax year that the payment arises.
Thank you.