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.