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Posted Sun, 18 Jun 2023 12:17:27 GMT by paul0906
Hi, I am a Hongkonger. I have worked in Hong Kong for over 30 years. I will relocate to UK in early October 2023 using BNO Visa. However, my provident fund will be transferred to my account in about late October 2023. Under UK/Hong Kong Double Taxation Treaty and DT9207, pensions arise in Hong Kong are taxable ONLY in Hong Kong. Therefore there is no liability to UK tax for a Hong Kong pension received by a UK resident after 5 April 2011. Please confirm my understanding is correct. Many thanks
Posted Thu, 22 Jun 2023 13:14:27 GMT by HMRC Admin 32

Yes, that is correct.

Thank you.
Posted Fri, 23 Jun 2023 07:08:38 GMT by paul0906
Thanks a lot
Posted Mon, 10 Jun 2024 12:23:55 GMT by YF
Hello, I became a UK tax resident starting from July 2023, which is the date of my arrival in the UK. I had a job before coming to the UK, and my provident fund, a type of pension in Hong Kong, was paid after my arrival in the UK. Based on my understanding, Article 17 of the UK/Hong Kong double taxation agreement advises that 'Pensions and other similar remunerations' arising in Hong Kong and paid to a resident of the UK, in consideration of past employment, are only taxable in Hong Kong. As this income is not taxable in the UK, I do not have to report it in my self-assessment tax return. Could you please confirm this? Thank you.
Posted Thu, 13 Jun 2024 13:02:41 GMT by HMRC Admin 20
You do not need to report it as income but can make reference to it in the comments section.
Thank you.

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