Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Sun, 30 Apr 2023 10:37:24 GMT by Sandy Ho
Hello, Can I ask if i choose to report on remittance basis for Hong Kong employment, should i need to fill in both SA106 & SA109 form? for example, my total net income is £5000 annual received in Hong Kong account but remitted on £1000. So on SA106 box 1, should I fill in £5000 or £1000 and on SA109 nominated income, should I fill in £5000 or £1000? also i am under double taxation, should i fill in more forms?
Posted Thu, 04 May 2023 15:16:54 GMT by Sandy Ho
hello, not sure if i can get a reply from the above?
Posted Fri, 05 May 2023 16:09:10 GMT by HMRC Admin 20
Hi Sandy Ho,

If you choose to remit foreign employment income, please declare this on SA102.  
To avoid double taxation, you may wish to claim foreign tax credit relief on foreign tax paid, please also declare the income on SA106.  
If you are using the remittance basis to only declare certain foreign income / gains, you should also complete SA109, completing the sections for remittance and including a figure for the non remitted income.  
To avoid double taxation, you can claim a foreign tax credit relief.

Thank you.

You must be signed in to post in this forum.