Double Taxation Agreement Hong Kong

Hi, Before coming to UK, I was never resident of UK. I came to UK in Nov 2022 with BNO visa. I was still employed by Hong Kong employer and work from home in UK until end of tax year 22/23. My employer is a Hong Kong company with no connection in UK. According to UK/HK double taxable agreement Article 14 Section 2, does that mean I only need to pay the tax on Hong Kong but not UK? Or should I pay Hong Kong tax and claim relief from UK tax? What form should I fill to report this scenario? Thanks

Hi siusiuhak,
Article 14(1) of the UK / Hong Kong double taxation agreement
UK/HONG KONG DOUBLE TAXATION AGREEMENT AND PROTOCOL
Advises that if you were resident in the UK, while undertaking the work for a Hong Kong employer, then it is taxable in the UK.
 Article 14(2) sets out situations where this is not the case.
Thank you. 

Hi, I arrived in the UK this April and will be a resident in the UK. I will need to complete a tax return because of taxable UK Interest and this will be my only income in the UK. I will continue to have self employment income in Hong Kong during 2024-25 tax year but have established that under the double taxation agreement, it is not taxable in the UK because there is no permanent establishment in the UK. I will only gain the profits if I go back to Hong Kong for a couple of months. Do I need to declare this Hong Kong self employment income anywhere on the tax return since it is not taxable in the UK? Or include a note on the tax return? Thank you

Hi 
As you are a UK tax resident, the foreign self employment income will be taxable in the UK and not in Hong Kong, because there is no permanent establishment in Hong Kong.  
You will be required to declare the foreign income on SA103, so that can be included in the tax calculation.  If any foreign tax is payable it can be declared in SA106.
Thank you.