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Posted Sun, 06 Mar 2022 22:29:23 GMT by C Chung
I moved to the UK on a work visa. My last employment in Hong Kong ended before I moved to the UK. And I received a Mandatory Provident Fund (MPF, a form of pension) lumpsum arising from my previous employment after arriving in the UK. According to UK/Hong Kong Double Taxation Agreement and Protocol - Article 17, pension arising in Hong Kong is taxable in Hong Kong only. But since I don’t need to pay tax for my MPF in Hong Kong, I will not need to declare this MPF lumpsum in the tax return. Is my understanding correct? Thank you.
Posted Mon, 07 Mar 2022 12:36:40 GMT by HMRC Admin 2
Hi,

Yes, this is correct.

Thank you.
Posted Tue, 13 Sep 2022 07:29:40 GMT by Can
Hi, I get the provident fund from my employer after my resignation . if I get this provident fund after I move to UK, then I need to pay tax on this issue. Thank You!
Posted Wed, 14 Sep 2022 10:10:04 GMT by HMRC Admin 17

Hi,
 
The Hong Kong pension is not taxable in the UK   .

Thank you.
 
Posted Sat, 14 Jan 2023 12:08:12 GMT by Wai Kit Yeung
I retired from the Hong Kong Government before I moved to the UK. As I have to pay tax for the monthly pension to the Hong Kong Government, I will not be be taxed in the UK in accordance with the provision of the Double Taxation Agreement and Protocol - Article 17 between UK and Hong Kong. Please advice whether my understanding is correct?
Posted Wed, 18 Jan 2023 13:25:53 GMT by HMRC Admin 19
Hi,

That is correct. You do not need to report this income to the UK.

Thank you.

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