BNO Visa Full Time Student

I am a full time student with BNO Visa status, I have no job, no income, and my parents pay for my school fee and living expenses directly from Hong Kong. Do I have to create a UTR number and file a tax return? thank you,

Hi tarzan99 Chan,
There are no Income Tax implications on the receipt of a cash gift unless the cash gift generates interest or dividends.
These would then potentially be subject to tax.
Further guidance can be found here:
Tax on savings interest
Tax on dividends
A tax return is therefore not required to declare the actual gift.
Thank you. 

 

Thanks for the reply. However, do I have to create a UTR number anyway?

Hi tarzan99 Chan

If you dont have any self assessment criteria then no.

Thank you