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Posted Wed, 30 Nov 2022 10:10:20 GMT by g_wwy Wong
 I have cleared my salary tax in Hong Kong before migrating to the UK. My employer settled my final pay + outstanding leaves payment later after I moved to the UK (all tax has been cleared in HK). Should I still need to pay UK tax? If yes, would it be only the difference? * I have cancelled a Life Deferred Annuity with premium refunded. However the total premium I paid in past years is more than the refunded received. In this case, should I still need to pay UK tax for the refunded premium? Can the loss be contributed to the capital gain tax? * I have authorized an accountant firm to submit my tax return. However, I don’t think the accountant has done their job. Can I submit the tax return on my own? Any procedure needed? Thanks !
Posted Fri, 02 Dec 2022 13:47:57 GMT by HMRC Admin 2
Hi,

The Hong Kong salary should not be reported to the UK as the duties were carried out in Hong Kong.

The loss from our pension cannot be used against a capital gain.

Yes, you can submit your tax return yourself

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Thank you.
Posted Sun, 28 May 2023 03:38:29 GMT by
Hi, I arrived UK on 5 June 2022. I had HK salary before I arrived UK. After I arrived UK, my foreign income is less than £2,000. As you said, The Hong Kong salary should not be reported to the UK as the duties were carried out in Hong Kong. Am I correct that I do not need to file self assessment return as my foreign income is less than £2,000? Thanks!
Posted Thu, 01 Jun 2023 05:28:01 GMT by HMRC Admin 25
Hi Jisoo,
If you are looking to claim split year then yes a tax return is still required,
If you qualify for split year then you only report any foreign income for the UK part of the year:
Residence, Domicile and Remittance Basis Manual
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. 
Thank you. 

 


 
Posted Thu, 06 Jul 2023 09:42:29 GMT by
Hi HMRC If I do not qualify split year, but as you said the Hong Kong salary should not be reported to the UK as the duties were carried out in Hong Kong according to double taxation agreement, am I correct I do not need to report my HK salary even I do not qualify split year? Thanks!
Posted Tue, 11 Jul 2023 06:08:58 GMT by
Hi HMRC As previous HMRC mentioned,' The Hong Kong salary should not be reported to the UK as the duties were carried out in Hong Kong.' I want to confirm is it no matter whether I qualify split year or not, I still do not need to report my Hong Kong salary as the duties were carried out in Hong Kong according to the double taxation agreement. Thanks!
Posted Wed, 12 Jul 2023 14:01:52 GMT by HMRC Admin 20
Hi Jisoo,

You are correct.
The income is not taxable in the UK, so you do not need to report it.

Thank you.
Posted Mon, 17 Jul 2023 12:55:54 GMT by HMRC Admin 19
Hi Jisoo,

Article 14 of the double taxation agreement advises that salaries, wages and other remunerations derived by a resident of Hong Kong, in respect of an employment in Hong Kong, shall only be taxable in Hong Kong, unless you were in the UK, when carrying out the employment.

Article 18 refers to government service. You can see information here:

UK/Hong Kong Double Taxation Agreement

Thank you.
 
Posted Wed, 06 Dec 2023 18:25:14 GMT by
Hi HRMC, I arrived UK on 15 Oct 2022 and I have holidays with pay until the termination of my employment at the end of Jan 2023. My employee is Hong Kong Government. Should I need to pay UK tax? Thx
Posted Thu, 07 Dec 2023 16:52:21 GMT by HMRC Admin 25
Hi TEAB,
Under the term of the double taxation treaty, income paid for employment carried out in Hong Kong is only taxable there so you do not need to declare in the UK.
Thank you. 
Posted Tue, 12 Dec 2023 09:38:26 GMT by
Hi HMRC, In regards to previous comment "Under the term of the double taxation treaty, income paid for employment carried out in Hong Kong is only taxable there so you do not need to declare in the UK." For a UK and HK dual resident filing a UK tax return whose only HK income is from employment carried out in HK. Is it necessary to make a claim under the UK-HK DTA citing Article 14 in order for the above to apply, or, is there no need to declare this type of income in UK tax return since it is only taxable in HK? Thank you
Posted Mon, 18 Dec 2023 15:48:34 GMT by HMRC Admin 5
Hi blakeuk

You dont need to apply for this - you can refer to it at the additional information section as confirmation and the income should not be included.

Thank you

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