TAX on Hong Kong full time employment income

During the period of 2014 to 2023, I was employed full-time in the UK. However, I relocated to Hong Kong(HK) in December 2023 to begin another full-time position in HK. Unfortunately, personal reasons will require me to return to the UK and start a new full time job in July 2024. Since I only resided in Hong Kong for 8 months, spanning two tax years, I am considered as a UK tax resident, not a Hong Kong tax resident. However, I am paying HK income tax for my employment through HK self assessment. I would like to seek your advice on whether I am required to declare my Hong Kong employment salary income in the UK self-assessment and pay taxes. Based on Article 14 of the Hong Kong/UK Double Taxation Agreement, it appears that I am only obligated to pay taxes in Hong Kong and have no tax liability in the UK since the employment was carried out in Hong Kong. I would appreciate it if you could confirm this.

Hi

You will need to review the guidance on residence at RDR3 and take the statutory residence tests, to determine your tax residence position.  
The UK/Hong Kong tax treaty (Hong Kong: tax treaties) advises that if you were resident in Hong Kong when you earned your employment income, it is taxable there.  
If the residence test confirm that you need to declare the foreign income in your tax return, you can claim up to 100% of the foreign tax paid as a credit in the tax return.

Thank you