Do I need to file tax 2022

Dear HMRC, I was born in Hong Kong but I hold a BC passport (obtained by descent from the British Nationality Selection Act 1990). I took unpaid leave and went to Uk from July 2022 to January 2023 to settle my wife and children who are relocated to Uk via BNO visa and then I returned to Hong Kong to continue my full time work till now. Do I need to pay tax or fill the tax return ? Thank you. 

Hi Christian Tsang,

No as you will still report your income to Hong Kong.

Thank you.

Dear HRMC, Thanks for your reply. In my case, I spent half a year in UK while I took unpaid leave of my full time job. I see myself not fitting the automatic rule of overseas work plus no more than 90-day stay in Uk to be classified as non tax resident in the year, so I thought I need to file and pay Uk tax. On the contrary, your comment is I don’t need to. In what way should I comprehend as a whole? Thanks.

I hold a British passport as a British by descent and had took unpaid leave and stayed in Uk for nearly seven months in the tax year 2022 (from July 2022 to Jan 2023) to help my wife and the kids settled in UK through their BNO visa scheme, I then returned to Hong Kong to continue my full time work. I had income for my full time work in Hong Kong from Aril to July 2022 and from January to March 2023. So I just want to confirm, according to your answer, that I don’t need to pay UK tax in tax year 2022, is that so? I want to clarify as the third automatic overseas test stipulates: You’ll be non-UK resident for the tax year if you work full-time overseas over the tax year and: *you spend fewer than 91 days in the UK in the tax year, and it seems I do not fulfill the test.

Dear HRMC I have just been aware that there is a Double Taxation Relief treaty between HK and the UK. In the treaty it mentions 183 days as the criteria. While I took unpaid leave and spent more than 183 days in Uk (from Jul 2022 to Jan 2023) to help settle my wife and my kids in the Uk, and then returned to HK to work till now as a full time employee, it seems my Hong Kong income would be subject to taxation by the UK for 2022/23. However, I am a doctor working in the public sector and paid by the government as a civil servant. According to article 18, is it that the income not subject to Uk tax? I have small income arising from interest due to saving do I still need to file an assessment? Thank you very much indeed.

Hi
You may actually be under split year.
If you qualify for split year then you only report any foreign income for the UK part of the year:
Residence: The SRT: Split year treatment
If you do not qualify then you will need to report all your foreign income to the UK :
Tax on foreign income
The guidance at RDRM12150 at www.gov.uk will help you work out if split year treatment applies.  
Based on your comments, no foreign income was earned whilst in the UK so there is nothing to report.

 

Hi Christian Tsang,
No tax is due and a tax return is not required.
Thank you. 
 

Hi Christian Tsang,
The HongKong income would only be taxable in the UK if any of the duties were under taken here.
As you didn't work for the Hong Kong employer whilst in the UK this income is not taxable here.
Thank you 

 

Dear HMRC Is it because the income was paid by the HK government so it is not taxable by UK under the article 19 of the double taxation relief treaty, despite I stayed in UK for more than 183 days? I will quit civil service later and join a private group. Under the same scenario: if I stay in UK for over 183 days and then go back to work in HK then my income would be taxable in UK. Am I correct? Thanks 

Name removed admin .

Hi Christian Tsang,
That is correct. once you start working in the UK then it will be liable here.
Thank you.