Tax on the currency exchange

Hi, if I transfer the GBP100,000 from my UK bank account to my foreign currency bank account in Hong Kong bank first, which means I will have GBP100,000 in the foreign currency bank account in Hong Kong bank. Then I convert the GBP100,000 into HKD and the purpose is for personal expenditure in Hong Kong (i.e. outside the UK). Do I have to pay any tax in this case? Thank you very much.

Hi PT Yu,
As it is only for personal expenditure, no tax is due:
CG78300 - Foreign currency: introduction
Thank you. 
 

Thank you for your reply. I would like to clarify once again, do I have to pay tax in this case? Step 1. I convert HKD1,000,000 into GBP and I get GBP100,448.96 (1 HKD = 0.100439 GBP) in Hong Kong bank account. Step 2. I transfer the GBP100,448.96 from Hong Kong bank account to UK bank account. Step 3. I transfer the GBP100,448.96 from UK bank account back to Hong Kong bank account. Step 4: I convert the GBP100,448.96 back to HKD and I get HKD1010,000 (1GBP = 10.0548577 HKD) in Hong Kong bank account. Step 5: I use the HKD1010,000 as personal expenditure in Hong Kong (i.e. outside the UK). In this case, I have earned HKD10,000, do I need to pay tax due to the earning in exchange rate?

Hi PT Yu,
The guidance at guidance at Capital Gains Manual CG78300 - Foreign currency: introduction advises you on this.
Thank you.