Government service and DTR

I have been approached by a potential client who is on a secondment from Hong Kong for 12 months split over 2 UK tax years. They are likely to be resident in the UK under domestic law but also resident in HK and will probably fall to be treated as treaty resident in HK. I understand that the potential client holds a UK passport as well as a HK passport but has never lived in the UK until now and will return permanently to HK at the end of the 12 month period. Employment income is being received from the HK government, I understand, while the individual is here working as a doctor for the NHS. The individual thinks that the income received will not be taxable in the UK under Art 18 of the UK HK double tax treaty. I'm finding Art 18 pretty impenetrable but it seems to me that it says that the income can be taxed in both jurisdictions since the individual doesn't meet the conditions in subsection (b) and subsection (a) does not apply anyway. The other question is whether the income counts as government service at all and I can't find any guidance on this. I would be grateful for your help. Many thanks

Hi
If your client is UK resident then he is required to declare his worldwide income in the UK in his Self Assessment return.  
Please see Tax on foreign income: Overview - GOV.UK (www.gov.uk).

Thanks but if you are resident but not UK domiciled then you do not necessarily need to report worldwide income. That depends on whether the remittance basis is being claimed. Please can you provide me with some guidance in respect of Article 18 of the UK-HK treaty. Is the income from the Hong Kong health department treated as received from the HK government and where can I find evidence of this please?

Hi Gill Salmons,
Article 14 may be more relevant.
Subject to the provisions of Articles 15, 17 and 18, salaries, wages and other similar remuneration derived by a resident of a Contracting Party in respect of an employment shall be taxable only in that Party unless the employment is exercised in the other Contracting Party.
If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other Party.
If you feel Article 18 is still applicable, evidence would need to confirmed by the Hong Kong tax department that the income is in fact government income.
Thank you.