Overseas Pension for British Citizen and Resident

I am BC and resident receiving pensions from the Hong Kong Government. Do I need to report this pension in the self-assessment under the UK/HK Double Taxation Agreement?

Hi,
 

Pensions from Hong Kong are only taxable in Hong Kong and you do not need to report them to the UK  . Thank you.

Thank you. I noted from Article 18 of the UK/HONG KONG DOUBLE TAXATION AGREEMENT AND PROTOCOL (2010) regarding Government Service, it mentions salaries, wages and "OTHER SIMILAR REMUNERATION" paid by the Government. Does "other similar remuneration" include "Pensions"?

Hi K K Tang.

Government pension would also be included as similar remuneration.  

You will need to determine whether the pension you are referring to is considered Goverment or not in Hong Kong.

Thank you. 

 

I retired from the service of Hong Kong Government in 2019 and started receiving monthly pensions. I am British National (also Hong Kong Permanent Resident) and settled in the UK in late 2021 and became tax resident in financial year 2022/2023. I am a bit confused by 1 (b) of Article 18 of the UK/HK Double taxation treaty regarding taxable pensions. For the avoidance of doubt, I should be grateful if you can clarify: Whether the pension arising from past employment (i.e. Hong Kong Government) is subject to UK tax under the double tax agreement or not.

Hi,

Pensions from Hong Kong are not taxable in the UK.

Thank you.