Double taxation relief with Hong Kong & Split year treatment

I am a UK resident for the financial years of 2021/2022, 2022/2023 and 2023/2024 I left the UK for Hong Kong in August 2023, so I have spent 4 months in the financial year of 2023/2024 in the UK, which means I fit the criterion of "your only home was in the UK for 91 days or more in a row - and you visited or stayed in it for at least 30 days of the tax year" so I am a resident of UK for 2023/2024 I have been employed in Hong Kong, for work done in Hong Kong only, since 01 September 2023, but I have not brought and do not plan to bring any of my income in Hong Kong back to the UK. So my income in Hong Kong is taxable in Hong Kong, but it is not deducted at source, so I haven’t actually paid the income tax in Hong Kong for the financial year of 01 April 2023 – 31 March 2024. I also fit the criteria for SRT: Split Year Treatment: - be UK resident for the tax year in question - be UK resident for the previous tax year (whether or not this was also a split year) - be non-UK resident in the following tax year, because they meet the third automatic overseas test (refer to RDRM11140) - satisfy the overseas work criteria during a relevant period https://community.hmrc.gov.uk/customerforums/pt/61dfeb9f-f9f9-ed11-a81c-6045bd0baeca Someone said that the double taxation agreement (DTA) with Hong Kong overrides any SRT details. So would this mean that the SRT: Split Year Treatment does not have anything to do with my situation? Then would I need to file a self-assessment tax return, and then make a claim for tax relief according to the DTA? Thank you

Hi,

Under the terms of the double taxation agreement, payment for work carried out in Hong Kong is only taxable in Hong Kong and you dont declare it in the UK.

If you have no other Self Assessment criteria, there is no need for a tax return.

Thank you.