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Posted Mon, 18 Dec 2023 17:15:49 GMT by Jun Charles Lee
Hi, I have a property that I receive income from in Hong Kong. This income has been taxed accordingly in Hong Kong already. My question is: 1. Do I need to report this income in self assessment tax return? 2. Am I still liable to UK tax on this income because this money has never been remitted to the UK? For context, I have been resident in UK for more than 15 years so I believe I am domiciled in the UK now, and I don't think the remittance basis applies to me.
Posted Fri, 22 Dec 2023 07:52:45 GMT by HMRC Admin 25 Response
Hi Jun Charles Lee,
As you are UK tax resdient and domiciled, yes you need to report the rental income in the UK.
You can claim Foreign Tax Credit Relief for the tax paid abroad
Please see guidance here:
Tax on foreign income
Thank you. 

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