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Posted Mon, 27 Feb 2023 18:26:05 GMT by K K Tang
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?
Posted Tue, 28 Feb 2023 15:18:40 GMT by HMRC Admin 17

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

Thank you.
Posted Tue, 28 Feb 2023 15:42:58 GMT by K K Tang
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"?
Posted Wed, 01 Mar 2023 09:44:06 GMT by HMRC Admin 25
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. 

Posted Mon, 06 Mar 2023 10:37:39 GMT by K K Tang
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.
Posted Tue, 07 Mar 2023 15:52:45 GMT by HMRC Admin 32

Pensions from Hong Kong are not taxable in the UK.

Thank you.

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