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Posted Tue, 28 May 2024 09:17:13 GMT by jccube
I am both a British Citizen as well as a Hong Kong Permanent Resident. I am looking to move to Hong Kong while working for my UK based company remotely. The UK company has no presense in HK. Under the UK-Hong Kong Double Taxation Treaty, my understanding is that I have to pay UK taxes and no Hong Kong taxes due to Article 14.1. I still pay for pension under Article 17. Since my taxes dont change, do I still need to declare to HMRC my change in location?
Posted Fri, 31 May 2024 15:14:37 GMT by HMRC Admin 19 Response
Hi,

You can see the tax treaty here:

2010 Hong Kong-UK DTA

It is reciprocal in nature. Please see article 14(2)(a), as you may be taxable in Hong Kong on your employment income, depending on how much time you will spend in Hong Kong.

Thank you.
Posted Mon, 03 Jun 2024 16:01:24 GMT by jccube
Thank you. It seems that article 14(2)(a) states "Notwithstanding the provisions of paragraph 1". I take it this means article 14(1) supersedes it. As in my specific case it would seem that I can stay in Hong Kong for over 183 days as the employment is not exercised in Hong Kong
Posted Wed, 05 Jun 2024 15:19:34 GMT by HMRC Admin 20 Response
Hi 
Article 14(1) is the the sections that dermines the taxation rights of the country.  
Where the Article 14(2)(a) applies, it supercedes the rules of 14(1).
Thank you.

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