BNO

d my property in Hong Kong. May I ask whether I have to pay the tax for the Hong Kong income and selling the property?Hi, admin I would like to know more split year whether It is applicable to me. I arrived and stayed in the UK in Oct 2020, and rented a house since Nov in the same year. I found a full-time job in July 2021. Before I came to the UK, I have sold my property in Hong Kong. May I ask whether I have to pay the tax for the Hong Kong income and selling the property?

Hi HMRC admin I am writing to seek clarification on several tax-related matters as a UK tax resident with income sources from Hong Kong and questions related to property ownership. My specific questions are as follows: 1. Hong Kong Government pension income: As a UK resident receiving pension income from the Hong Kong Government, how should I report this income on my Self Assessment tax return, considering the provisions of the UK/Hong Kong Double Taxation Treaty DT9207 Article 17, does the pension count towards my Personal Allowance when working out my tax liability? 2. Hong Kong stock dividends: I understand that I have tax-free allowances for savings interests and dividend income. Would the remaining dividends and savings be allocated to my Personal Allowance? 3. Private Residence Relief: I currently own a HK property and it has been my main residence since i have purchased it. I have moved to the UK and rented a UK property for a year to live in. Undertsand the priviate residence relief, does the act of buying a UK property before selling the HK main residence disqualifies you from claiming the private residence relief? What are the other considerations for claiming the private residence relief? If you require any additional information or clarification, please do not hesitate to ask.

Hi Sau Tam,
Much of the answer to your question,will depend on whether you are considered resident in the UK for the tax year or non-resident in the UK for the tax year.  
You will need to review the guidance at RDR1
Guidance note for residence, domicile and the remittance basis: RDR1 Updated 25 April 2023
Taking the tests at RDR3
RDR3: Statutory Residence Test (SRT) notes
Only then can you determine if split year treatment applies and if your Hong Kong income and gains are taxable in the UK.
Thank you   
 

Hi ec1123,

The pension from Hong Kong is only taxable there and should not be declared on your return.
You will declare your dividends and any interest and anything above the allowances will then be used against your personal allowance if you have no other income to declare.
For private residence relief, refer to Private Residence Relief (Self Assessment helpsheet HS283)

Thank you.

Hi Admin, I arrived UK on late Aug 2022. I was a teacher in Hong Kong. Following my resignation, proceeds of teacher provident fund were paid out to me in Oct 2022. The whole amount has not been remitted to the UK. I have no UK income but I have ~GBP 1000 foreign interest in this tax year. Should I require to file a tax return? Thank you.

Hi support, I have the following Foreign Income: 1. Pension: Hong Kong Mandatory Provident Fund (MPF). 2. Benefit: Hong Kong Disability Living Allowance of my child below age 11 3. A few amount of saving interest and dividend (less than GBP300) Do I need to report the above Foreign Income by submit the self-assessment form? And are they taxable in UK?

Hi Tony
The pension and the disability allowance are only taxable in Hong Kong so are liable in the UK.
No tax return is required.
Thankyou.

Hi HMRC Admin, I will keep working (work from home) for my employer in HK after I move to UK. There are 2 parts of my salary, one is wages and the other is housing allowance as there is no office in UK. I want to ask whether the housing allowance is count in taxable income that I need to declare or no need to include in my tax return form? Thank you.

Hi,
Yes, the housing allowance forms part of your total taxable income, and should be declared to HMRC:                                                     
Accommodation: rent allowance or extra salary
Thank you.

Hello, My dad is a retired civil servant and he receives pensions from the Hong Kong Government. He has relocated to the UK earlier this year. Does he require to declare and file a self assessment tax return to HMRC for the pensions received in Hong Kong? Also, would there be any tax implications if he transfer the pension monies from his Hong Kong bank account to the UK account? Thank you.

Hi Sandy,
No.
Under Article 17 of the double taxation treaty, the pension is only taxable in Hong Kong.
Thank you. 

Hi, I have been working in a UK company under my BNO visa, the company pay my salary by PAYE and I do not have any other income other than my salary, should I need to complete a Self Assessment tax return to HMRC every tax year, so nothing to do ?

Hi Joyce,
Please refer to:
Check if you need to send a Self Assessment tax return
Thank you. 

 

I am BNO visa holder and entered to Scotland since 15 July 2021. I am currently receive annuities income monthly from insurances I have in Hong Kong. I still have a permanent address in Hong Kong and consider myself non-domicile. I would like to know if I keep the said annuities income in my Hong Kong bank account and not bringing them over to UK account. Shall I need to declare those money for my self assessment in tax return?

Hi HMRC Admin, I am a UK citizen who worked in HK for 10 years and left in Jun 2021 and returned back to the UK. During my time in HK I paid into the HK MPF (pension). As I was permanently leaving HK I withdrew the MPF fund which was paid into my HK bank account and then transfered to my UK account. My understanding is that the under UK / HK Double Taxation Agreement Article 17, the HK MPF pension is only taxable in Hong Kong and not the UK. Is this correct? If this is correct do I need to declare the HK MPF lump sum on my UK tax return. I don’t think I need to need to but can you confirm please. Many thanks for your help.

Hi,

You will need to interpret article 17, to determine if the lump sum is taxable or not. We cannot do that for you. If the lump sum is not taxable in the UK, it would only be mentioned in the additional information box on page TR7 of SA100.

Thank you.

Hi HMRC Admin, I came to UK with BNO Visa at end of Jan 2023. I have tested from the RDR3 that I was not a UK tax resident for the year 2022-2023. However, from the self-assessment test whether a self-assessment is required, it said it is required because I am a high income earner. But since my high income came nearly totally from my Hong Kong Salary before I quit my job and came to UK, my only income with UK source is interest of less than GBP 300, do I need to file a self-assessment? If it is required, do I need to fill in only my UK source of income? Or all my HK salary, bank interest and capital gain need to be filed? If it is not required, can my registration for a self assessment be cancelled? Many thanks. Sam

Hi Sam Lee,
On the basis of the info provided, tax year 2022/23 would be regarded as a 'split year' and the only income you would have to declare is income received between your arrival in the UK and the 5 April 2023.
As the income in question was foreign interest, it should be declared in the Foreign pages (SA106) of a 2023 Self Assessment Tax return.  
Tax on foreign income
RDR3: Statutory Residence Test (SRT) notes    
Thank you.      

Hi HMRC Admin, Please confirm my understanding that split year treatment is for those who are UK Tax resident for the year and who move into UK in the middle of the tax year. Split year treatment is not for non-UK Tax resident, right? I have noticed that from: https://www.gov.uk/tax-foreign-income/residence that non-residents only pay tax on their UK income - they do not pay UK tax on their foreign income. And I am a NON-UK tax resident for year 2022-2023 after using the test in HMRC webpage. And my question is, for a Non-UK Tax resident, even though one has high income, if those income is not of UK source, is there any need to file a self-assessment? When the UK source of income is less than GBP300. If it is not necessary for Non-resident to file a self-assessment, how can I undo the self assessment registration? Thank you

Hi,

Split year treatment can be claimed when you will be resident in the UK for a whole tax year and that year may be split into a UK and an overseas part. It does not apply to non-residents.  

Please use the following link to check if you meet the Self Assessment criteria:

Check if you need to send a Self Assessment tax return

If you do not meet Self Assessment criteria then please contact our Self Assessment team to be removed from the system.

Self Assessment: general enquiries

Thank you.