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Posted Thu, 19 Dec 2024 15:48:05 GMT by Ka Hang Lai
Hi HMRC Team, I immigrated from Hong Kong to the UK on 21 July 2023 and became a UK tax resident on the same day. However, my last working day with my employer in Hong Kong was 20 July 2023. From 21 to 31 July 2023, I was on annual leave, during which I did not work, and I had already returned all company equipment by my last working day. My employer paid me these annual leave days in my last salary payment, but this payment was made after I became a UK tax resident. Since the payment relates to work completed before I became a UK tax resident, I would like to confirm if this income needs to be reported and taxed in the UK. I would appreciate it if you could provide guidance on: 1. Whether this annual leave payment should be considered taxable in the UK 2. How I should report this in my self-assessment tax return, if applicable Thank you for your time and assistance.
Posted Tue, 07 Jan 2025 11:45:16 GMT by HMRC Admin 19 Response
Hi,
As this relates to payment for work carried out in Hong Kong it is only taxable there and should not be reported here.
Thank you. 

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