UK/HK Double Taxation for Full Time Employment

I was working full time in the UK for last 4 years, and I relocated to HK in Nov 2023 for full time employment for a HK employer. Due to unforseeable changes, I will move back to the UK in August 2024 for a new full time employment. Given a full tax year is from Begining of April to the end of March, I will be a UK Tax Resident for both 2023 and 2024 given the number of days I spent in HK for both tax years. The question I have is do I need to report/pay income tax to HMRC for my HK employment? Based on Article 14 in UK/HK DTA, my understanding is I only need to pay HK income tax but not the UK income tax because of: 1. Based on Article 14.1: While I am a UK tax resident, the employment is exercised in HK. 2. Based on Article 14.2 (b) and (c): Employer is HK Employer, and Remuneration is borne by a HK company Appreciate if you could help me to validate my assumption, and advise what is the right thing to do? Thanks in advance.

Also another question, based on the DTA, I will become HK tax residents if I stay in HK for 300 days. Does it mean that I will be safe from UK income tax on HK employment salary if I move back to UK after 300 days (Sep time)?

Hi

Under the terms of the double taxation agreement, payment for work carried out on Hong Kong soil is only taxable there. You do not declare it if you complete a tax return but will make reference to it in the comments section.

Thank you

Hi,
You would need to review the statutory residence test again once you return to the UK, to determine your tax resident then.
Thank you.