Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Tue, 05 Dec 2023 11:51:50 GMT by
Hello Admin, Need some clarification on the below please. I was neither a UK resident nor domiciled in the UK beforehand. I worked in Hong Kong for a few months within the tax year before moving to the UK. I cleared all the taxes in Hong Kong before moving back, and I have no other gains nor income for the rest of the tax year. Under the UK/Hong Kong Double taxation agreement and protocol, for the above scenario, do I need to use HMRC's Worldwide Disclosure factility to make any declaration? Or, what sort of self aseessment / declaration do I need to make (if any)? Thank you so much.
Posted Thu, 07 Dec 2023 10:50:19 GMT by HMRC Admin 25 Response
Hi A F,
You will need to review the guidance on residency at RDR3 and take the statutory residence test.
The outcome of those tests will determine the action to be taken.
RDR3 Statutory Residence Test
Uk resident for the whole tax year and split year treatment does not apply.
Declare your world-wide income on a self assessment tax return (include the work carried out in Hong Kong as a note at box 19 of TR7).
UK resident for the whole tax year and split year treatement does apply.
Declare your world-wide income on a self assessment tax return (include the work carried out in Hong Kong as a note at box 19 of TR7).
Complete and submit SA109 along with the main tax return, to claim split year treatment and personal allowances.
UK not resident for the whole tax year.
Declare your world-wide income on a self assessment tax return.
Complete and submit SA109 along with the main tax return, to claim not resident and claim personal allowances.
Thank you. 

You must be signed in to post in this forum.