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Posted Sun, 17 Sep 2023 11:16:26 GMT by Gordonwck
Hello, I am holding a Hong Kong SAR Passport and came to UK for secondary and tertiary education from 2011 until 2021 via a Tier 4 student visa. I have never worked in the UK during this period. I then worked for 2 years in the UK from Aug 2021 till Aug 2023 under a new Tier 4 visa. I have now moved back to Hong Kong and will start a permanent job here in HK from early Oct 2023. Be default, I need to pay income tax in HK according to the Hong Kong taxation system. I hope you could kindly clarify my enquiries below: - whether I would need to pay UK tax for my salary in HK, under the Double Taxation Agreement (DTA) - is "split year treatment" applicable to my case - what steps and procedures I need to follow - do I need to apply for Remittance Basis for my case - if so, whether I am eligible for waiving the Remittance Basis Charge (RBC) Many thanks in advance for your expert opinion.
Posted Wed, 27 Sep 2023 09:10:52 GMT by HMRC Admin 19

You need to pay tax on the UK income whilst you are in the UK.

As you have now left the UK and are no longer resident, you will not declare any Hong Kong income in the UK as the employment duties are not carried out in the UK and as such are only taxable in Hong Kong.

Thank you.

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