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Posted Mon, 03 Jul 2023 14:01:20 GMT by
Hi, I left HK 28 years ago, returning to the UK 5 years ago (13 years in Sydney). I left my ORSO (MPF) in HK (fully vested). As I have left HK permanently, i believe i can close the account and withdraw the whole proceeds. I am not thinking of transferring into my UK pension, but instead take the cash. Would this be liable to UK tax? Thanks
Posted Fri, 07 Jul 2023 13:49:22 GMT by HMRC Admin 20 Response
Hi Stuart Marston,

The Madatory Provident Fund (MPF) in Hong Kong is not taxable in the UK and does not need to be declared.  
Hong Kong government pensions and other pensions are taxable only in Hong Kong.  
DT9203 (DT9203 - Double Taxation Relief Manual: Guidance by country: Hong Kong: Treaty summary).

Thank you.
Posted Sat, 08 Jul 2023 16:51:19 GMT by
Does it mean that the pension received by a civil servant of HKSAR doesn't to report it in the self assessment?
Posted Fri, 14 Jul 2023 10:37:49 GMT by HMRC Admin 20 Response
Hi winglam,

Article 18 advises that salaries, wages and other similar remunerations paid by the government of Hong Kong, in respect of services rendered in
Hong Kong, is only taxable in Hong Kong. If this applies to your situation, then the income does not need to be reported to HMRC, as it is not taxable in the UK.

Thank you.

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