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Posted Wed, 11 Dec 2024 20:38:34 GMT by LC Brian
I was a civil servant in Hong Kong and I moved to UK in late March 2023. I became a UK tax resident starting from 6 April 2023. After I arrived the UK in late March 2023, the Hong Kong Government continued to pay salaries to me for my accumulated annual leave until 14 August 2023. Thereafter, I do not have any other employment income. Before I arrived the UK, I have proceeded tax clearance in Hong Kong and settled. (Included the above-mentioned salaries from April to August 2023 in taxable year 2023-2024.) As there is a double taxation treaty between the UK and Hong Kong, do I need to declare this oversea income in the self assessment tax return and pay tax for this income?
Posted Wed, 18 Dec 2024 14:19:40 GMT by HMRC Admin 10 Response
Hi
This income is only taxable in Hong Kong, so does not need to be included on a self assessment tax return.

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