BNO

Hello, Thank you very much for your reply. Do you mean that as my employer have already contributed the MPF in HK, they have no responsibility to establish the pension scheme in UK? Thank you!

Hi,
 

As this forum is for tax purposes only, I can only suggest you either speak to your employer regarding pension schemes or speak to out own pension scheme services for advice : Pension schemes   . Alternatively you can ask our employers helpline  : Employers: general enquiries      who would also deal with the DPNI scheme  . Thank you.

Hi, HMRC Admin., I am an ex-civil servant of HKSAR, currently receiving a monthly pension issued by the HongKong Government. Such pension has already been taxed to HKSAR annually. Due to the situation that I have already been retired and therefore has not applied for the NI Number in the UK. The only additional income is the interests incurred from my saving deposits in the bank account which is very minimal (less than £100 annually). I would like to clarify with your office that whether I still need to submit a self assessment tax return for my case?

Hi SYC Chin,

The Hong Kong pension would not apply as this is only taxable in Hong Kong.
You can check here if you meet any criteria for completing a tax return, including declaring the foreign savings income.

Check if you need to send a Self Assessment tax return

Thank you.
 

Hi, I have reported my annual income of last year(2020-2021) to HMRC, and received the self assessment tax calculation paper by post. But I found that there have not shown the income and self assessment statement in the PERSONAL TAX ACCOUNT online in https://www.tax.service.gov.uk/personal-account page. From the tax calculation letter content, it states ''I can registered for self assessment online at www.online.hmrc.gov.uk and use the 'view account' pages to see what I owe'', however, there has no information about the last tax year I have reported. This current tax year I will report my self-employed income, so I try to 'add a tax to my account to get online access to a tax, duty or scheme ' in Business Tax Account, but the webpage stated the information I gave does not match an HMRC record. For the processing, I just input my UTR and NI number. I regard the problem is created in my information on HMRC online system, which has not my NI number linkage. The reason is that I reported my tax return by paper postage before I received my NI number, could you please advise me how can I access the online account for this current tax year return, how to fix the problem of linkage? Thank you so much.

Hi C_ leung,

If a paper return is submitted you will not be able to view the calculation on the return online.
I would contact our Self Assessment department as it sounds like your UTR is not linked to your NI number which can stop you registering for SA online.

Self Assessment: general enquiries

Thank you.

Hi Support, I have a MPF (Mandatory Pension Fund) in HK. If payment out of the MPF is paid to me (I'm a UK resident now). According to Article 17 and Article 17 of UK/HK Double Tax Agreement stated Pensions arising in HK paid to a UK resident, is only taxable in HK. so do I have to apply for Self Assessment Tax Return and declare this pension on Foreign Section of Self Assessment Tax Return? I do have work in the UK and pay tax via PAYE.

Hi,

No, as this is only taxable in Hong Kong, you will have nothing to report to the UK. 

Thank you.

 

Dear HMRC Admin, After I have landed in the UK using BNO visa, I have received severance / terminal / redundancy payment made by employer in Hong Kong on service entirely provided in Hong Kong. Is the amount taxable by the UK? Thank you.

Hi,

Generally as a UK tax resident you will need to pay tax on your worldwide income in the UK unless you are claiming the remittance basis.

However, you will need to check the double taxation agreement with Hong Kong, to see if this income is exempt.

2010 Hong Kong-UK DTA

Thank you.

 

Dear HMRC Admin, I will move to UK very soon under the BNO visa. In about a year we plan to buy a flat/house for our own use. Therefore, when we are ready to purchase the property my fanily living overseas will transfer part of the money to the UK for the transaction. My question, is there any tax applicable to the amount received from family after becoming a UK tax resident. Thank you!

Hi,
 

There are no income tax implications on the gifting of money unless this generates interest in a bank in which case the interest would be subject to income tax.  Thank you.

I am a Hong Kong guy holding a UK passport since 2015 and have been working in Hong Kong under employment of a Hong Kong company. My family moved to UK in early 2017 and bought a house in UK but I still lived and worked in Hong Kong. I visited them in the past years but staying in UK less than 46 days every tax year except in the tax year 2020/2021. In Nov 2020, I scheduled to visit UK for 3 weeks but were forced to stay behind by 151 days until April 2021 due to Covid-19 Pandemic (Hong Kong Government banned all flights from UK to HK during that period). Would need your professional advice to confirm below 4 points : 1. I am not a tax resident in UK for the tax years from 2017 Apr to 2020 Apr. Right? 2. I am not a tax resident in UK for fiscal year 2020/2021 under the RDRM13530 - Residence: The SRT: Annex D: International tax clarifications due to coronavirus (COVID-19): Exceptional circumstances. Right? 3. Both my Hong Kong employers and I paid for my pension (MPF - Mandatory Provident Fund) in HK for the past years. I planned to move and live in UK later in 2022. However, will cash out my Hong Kong MPF after my move to UK. Under the Article 17 of UK/HK DTA , Pensions arising in HK and paid to a resident of UK is not taxable in UK. As a result, my HK MPF is not taxable in UK and I do not need to declare my MPF in my tax return in UK after I have moved and lived in UK as a resident later in 2022. Right? 4. I will cash out my HK MPF after 2022 and will remit the MPF money from my HK bank account to my UK bank account to pay for my living. This transferred MPF money should not be taxable in UK. Right? Will there be any limitations on time and frequency for me to transfer my MPF money transfer to entitle Article 17 of the UK/HK DTA (to be tax free in UK)?

Hi,

HMRC cannot determine your residence status. You will need to use the guidance you have looked at and compare this to your own personal circumstances to decide your residency status.

Pensions from Hong Kong are taxable only in Hong Kong as per the tax treaty

Hong Kong: tax treaties

There is no limit on when you bring this money to the UK. 

Thank you.

Thank you for your confirmation on my questions 3 & 4 related to HK MPF pension money is not taxable in UK under the UK/HK DTA (Article 17). For my above questions 1 & 2, my understanding is follows : 1. Under Automatic Overseas Test, I am not a UK tax resident in tax years 2017/2018, 2018/2019, 2019/2020 since I meet the second Automatic Overseas Test (I was resident in the UK for none of the 3 tax years before each of these tax years, and spend fewer than 46 days in the UK each year. As I meet one of the Automatic Overseas Tests, it is not necessary for me to go to Automatic UK Tests and the Sufficient Ties test. Is it correct? 2. In the tax year 2020/2021, I stayed in the UK more than 90 days because I was here when travel restrictions (due to COVID-19 pandemic) were put in place. If I show that I had made every effort to leave once those restrictions had been lifted during my stay in UK in 2020/2021, I will not be a tax resident in UK for fiscal year 2020/2021 under the RDRM13530 - Residence: The SRT: Annex D: International tax clarifications due to coronavirus (COVID-19): Exceptional circumstances. Is it correct? 3. As my HK MPF is not taxable in UK, it is not necessary to declare MPF money being cashed out in future in my tax declaration after I have emigrated to UK. Is it correct? 4. If I remit my MPF money (after cashing out in future) from my HK bank account to my UK bank account to pay my living, will I need to declare the money in my UK tax declaration? Is the remitted money taxable in UK? Your professional clarification on above will be highly appreciated. Thank. Your further

Hi,

If you meet one of the automatic overseas tests then you do not need to consider the UK tests or ties test.

HMRC cannot determine if you meet the conditions for the additional COVID days, but if you feel you qualify then you can use this ruling. 

Thank you.

Thank you for your prompt reply. Would like to further clarify whether there is any maximum for the additional days due to coronavirus (COVID-19): Exceptional circumstances. If yes, what is the maximum additional days?

Hi,

This will depend on the test you are using to become UK resident or non resident.

You can find  guidance on COVID and residency tests here:

RDRM13400 - Residence: The SRT: Annex D: Contents

Several of these tests have a maximum of 60 days.

Thank you.

If I fly from overseas to UK with a flight arrival date at an UK airport at 11pm on Nov 6, 2020, shall Nov 6 be counted as a day that I stayed in UK? If this is the case, the total # of days I stayed in UK in tax year 2020/2021 will be 151 days. After the deduction of 60 days of maximum exception limit, 91 days will be counted for me to work on the SRT. As I worked full time in overseas, am I a UK tax resident in the tax year 2020/2021 if I do not meet the 3rd Automatic Overseas Test but meet the Sufficient ties test?

Hi,

If you are in the UK at midnight, then this will be counted as a day in the UK.

HMRC cannot make a decision on your residency status.

If you do not meet any of the automatic UK or overseas tests then you need to further consider the ties tests. 

Thank you.