BNO

Hi, I have a question about foreign income earned by a British National (Overseas) (BNO) visa holder. I am currently a BNO visa holder but resides and works in Hong Kong. My daughter who is also holding a BNO visa, is now studying in UK . I spent around 16 days in UK in this year settling the school matters for my daughter. May I know if my salaries earned in Hong Kong will be subject to UK tax? Do i need an obligation to declare my salaries earned in Hong Kong to the HMRC? Thank you.

Hello, I hold a Mandatory Provident fund (MPF) in HK. In the event of my death, will this MPF be liable for UK inheritance tax? Thank you

Hi ,
 

No, as you did not spend long enough in the UK.  Please have a look at the articles on employment income in : Hong Kong: tax treaties  for more details .  The treaty is reciprocal, so you can insert Hong Kong or the UK as contracting state or other state as appropriate . Thank you .

Hi,
Please have a look at the guidance on inheritance tax at:
Inheritance Tax
Thank you.