Personal Tax from Foreign Income

I immigrate to UK with BNO visa on Aug-2021. My previous employment contract in Hong Kong ended on Aug-2021 and I have completed the tax clearance in Hong Kong before leaving. I arrived UK on Aug-2021 and have signed another contract with a Hong Kong employer on Sep-2021 and the salary is paid to my bank account in Hong Kong. Q1: Regarding to the income tax on my current contract (i.e., the contract starting from Sep-2021), what's the procedure for submitting tax return of 2021/22 in UK and Hong Kong? And how to avoid Double Taxation? * Submit tax return of 2021/22 in UK first, and then submit tax return in Hong Kong with Foreign Tax Credit Relief? OR; * Submit tax return of 2021/22 in Hong Kong first, and then submit tax return in UK with Foreign Tax Credit Relief? Q2: For personal tax from foreign income, how to submit the tax return in UK? Do I need to register for Self Assessment first and then fill in the Tax Return online? Q3: Regarding to the income from my previous contract, I have paid the tax in Hong Kong. Do I need to pay UK tax of 2021/22 for the salary I earned from Hong Kong employer (Apr-2021 ~ Aug-2021) while I was in Hong Kong?

Hi,

Firstly, complete the Self Assessment criteria checker to find out if you are required to complete a Self Assessment tax return form for the years in question:

Check if you need to send a Self Assessment tax return  

We cannot advise you on what you should do with your tax return in Hong Kong, however when submitting your UK form you can claim foreign tax credit relief on any employment tax paid in Hong Kong to avoid double taxation if you are deemed a UK resident.    

You can see the following link to register for Self Assessment:

Register for Self Assessment

Thank you.

Under Article 14 in Double Taxation Treaty between the UK and Hong Kong, may I confirm my income from Hong Kong employer between Sep-2021 & Apr-2022 should remain taxable in Hong Kong?

Hi,
 

We are unable to confirm this without all the facts.  This answer depends on the country you are resident and which country the work was carried out in.

Thank you.

>> This answer depends on the country you are resident and which country the work was carried out in. I immigrate to UK with BNO visa on Aug-2021. I think I should be UK resident at the moment (since it's more than 183 days). I work for an Hong Kong employer remotely since Sep-2021. (i.e., I am in UK, work from home for an Hong Kong employer). Under Article 14 in Double Taxation Treaty between the UK and Hong Kong, may I know if my income from Hong Kong employer between Sep-2021 & Apr-2022 should remain taxable in Hong Kong?

Hi
If you are UK resident then income from Hong Kong needs to be reported to the UK unless the duties were carried out in Hong Kong.
UK/HONG KONG DOUBLE TAXATION AGREEMENT AND PROTOCOL
Thankyou.
Regards.