Foreign Tax Credit Relief claim

Hi. I have paid Salary Tax 2561 pounds to inland revenue of Hong Kong in 2022-2023. Apart from this foreign income, I got untaxed foreign saving 889 pounds received in Hong Kong. Under the Double Taxation Agreement, should I fill in 2561 pounds as Foreign Tax Credit Relief against UK Income Tax in my Self Assessment? Thanks.

Hi Shirley Fong,
Under the terms of the double taxation treaty, income earned in Hong Kong is only liable there if the work was carried out there.
If the salary you refer to was paid to you after you arrived in the UK, you do not declare it or Claim Foreign Tax Credit Relief.
If the work was carried out in the UK, then yes, you need to declare the relevant income and claim the Foreign Tax Credit Relief.
Thank you. 

Hey team, I am holding BNO VISA and work-relocated to UK under the same employer. I arrived UK in 12.August.2022, and I was on (HK employer) company/holiday/annual leave (from 12.Aug.2022) until 31.Oct.2022, and officially started working in UK (same employer under UK branch) on 1.Nov.2022. In UK Tax year 2022-23, I believe I have been qualified as Case 4 as per the SRT: Split year treatment. I have already settled all taxes within Hong Kong (up to 31.Oct.2022), and having PAYE setup, starting the contribution since 1.Nov.2022 by my employer under my UK tax account. Between 12.Aug.2022 and 31.Oct.2022, I was receiving my monthly income until 31.oct.2022 and my 1st half year (2022) commission in this period, do I need to report this income received between 12.aug.2022 and 31.oct.2022 in SA106 as foreign income ? if so, whether this apply to my commission (1st half of 2022) ? if I need report this income, whether I need to report is as "double taxation treaty" or not ?

Hi,

Under the terms of the double taxation treaty with Hong Kong, income derived from employment carried out in Hong Kong is only taxable there. As the holiday pay is considered as being on Hong Kong soil then the income is not taxable in the UK.

Thank you.

Hi Team, I am a BNO VISA holder. I moved to UK from HK on 16 Feb.2023. My HK company kept my employment until 31.July.2023. I was receiving my monthly income until 31.July.2023 and was officially terminated by HK employer after that day. Do I need to report this income received between 6 April.2023 and 31.July.2023 in SA106 as foreign income? if I need to report this income, how to report foreign tax relief claim due to "double taxation treaty"? I am going to submit tax return for Hong Kong (up to 31.July.2023) for tax year 2023-2024

Hi,

Please have a look at article 14 of the tax treaty between the UK and Hong Kong here:

2010 Hong Kong-UK DTA

Thank you.