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Posted Mon, 22 May 2023 21:45:47 GMT by Sam Leung
Hi, I am a UK resident. I have a property in Hong Kong and am receiving monthly rental. The amount of rental of the property is only taxable in Hong Kong. Under Article 6 of the DTA between the UK and Hong Kong, the rental from that property is not required to declared in the self assessment in UK. Is this correct? Thanks. Sam
Posted Thu, 25 May 2023 10:56:27 GMT by HMRC Admin 10
Hi
Thank you for your question.
As per Article 6 of the Hong Kong-UK Double Taxation Agreement, any income received from immovable property in Hong Kong would only be taxable in Hong Kong, however, as a UK resident, I would advise that the amount received must be declared on your Self-Assessment Tax Return SA106 Foreign supplementary page regardless of the amount, even if a loss has been made, unless the amount was less than £1,000 and you are claiming the Property Allowance.
PIM4702 outlines in further detail rent from property outside of the UK found here: PIM4702 - Rent from property outside the UK: Income Tax (IT) - HMRC internal manual - GOV.UK (www.gov.uk). 
Posted Thu, 25 May 2023 11:15:59 GMT by Sam Leung
Hi, Thank you for your reply. I am filling the self assessment return online. Instead of filling SA106 on paper, I have to complete relevant Foreign Section of the online return. Is this correct? Thank you. Sam
Posted Fri, 26 May 2023 11:41:37 GMT by HMRC Admin 10
Hi
Thank you for your question.
You are correct that rental income from a property in Hong Kong should be entered in "Income from land and property abroad" of the foreign section.
Posted Sun, 15 Oct 2023 09:34:42 GMT by Mark Tang
My situation is similar to above. I'm filling the tax return online. When I answer "yes" to question "Did you receive income from UK land and/or property (including income from foreign property) over £1,000?", the "UK property" section would appear. However, I only receive income from property in Hong Kong, all questions there are irrelevant to me. Should I delete this "UK property" section (there is a "Delete UK property secrtion" link at the bottom right hand corner of the page) and just fill the foreign section's "Income from land and property abroad"?
Posted Wed, 18 Oct 2023 13:06:02 GMT by HMRC Admin 32
Hi,

Yes, you will delete the UK property section and declare the rental within the foreign section of the return.

Thank you.
Posted Fri, 27 Oct 2023 12:36:17 GMT by HY Shing
I am not considered tax resident in the year 2022-2023 and have rental income from property in Hong Kong. I registered for self assessment, how should I fill in the form to declare the non-tax residency? Thank you.
Posted Wed, 01 Nov 2023 09:45:40 GMT by HMRC Admin 25
Hi HY Shing,
If you are not tax resident in the UK and have no UK income in the 22/23 tax year, then there is nothing to report on a tax return.
You can check this here:
Check if you need to send a Self Assessment tax return
If HMRC are expecting a tax return from you for 22/23 and you do not meet the criteria for completing it, you should contact HMRC on +44 161 931 9070 or using our webchat facility, advising that you do not meet SA criteris and to have the tax return withdrawn.
Thank you. 

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