Income from Self-Employment Ended Before Moving to UK

Hi, My wife was self-employed in Hong Kong before we moved to UK on 17 Jul 2022. She had paid the tax in Hong Kong to the Hong Kong SAR Government for her income from the self-employment for the tax year 2022/2023. She officially ended her self-employment (business registration cancelled in Hong Kong) before our departure from Hong Kong to UK. My wife has been a housewife since our arrival at UK and has no income. Does my wife still need to do self-assessment and file the tax return for her income from that previous self-employment in Hong Kong? Thank you!

Hi,

No, as under the terms of the double taxation treaty, income for work carried out on Hong Kong soil is only taxable there.

Thank you.