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Posted Thu, 14 Sep 2023 14:21:22 GMT by
I am a resident in the UK since September 2022 but I continue my job in Hong Kong. Originally I should apply for tax arrangement in Hong Kong when I submit the tax return. However, Hong Kong side didn't ask me to submit tax return but directly send me the tax invoice to pay. I have appealed but no response and I paid the tax. Now I need to apply for double taxation arrangements in UK now when completing the self-assessment. I would like to know, in this case, when filling the HS302 form, "I was also resident for tax purposes" in Hong Kong during the period I work remotely in the UK? Do I need to claim to be a resident of Hong Kong under the declaration?
Posted Thu, 21 Sep 2023 16:10:22 GMT by HMRC Admin 20 Response
Hi manyk51,

Please refer to the Statutory Residence Test on Gov.Uk in the first instance RDR3: Statutory Residence Test (SRT) notes
to establish your residence position.  
Once you have done this you will be able to confirm whether you are regarded as UK resident etc.  
We will then be able to assist you further with the completion of the form if you are still uncertain.

Thank you.
Posted Mon, 25 Sep 2023 09:11:26 GMT by
Thank you for your reply. I have spent 183 days or more in the UK in the tax year. (first automatic UK test). So I am UK resident and do I need to do any other test?
Posted Tue, 03 Oct 2023 10:36:55 GMT by HMRC Admin 19 Response
Hi,

No, as the first test has already confirmed your residence status.

Thank you.

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