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Posted Fri, 07 Jun 2024 21:35:45 GMT by YY Li
Dear HMRC, I moved to and settled in the UK from Hong Kong on 27th July 2023 with a rental home. I will apply for the Split Year Treatment (case 4) and submit self-assessment tax return for the tax year 2023-2024 soon. As my last Hong Kong employment contract ended on 31st August, I received my July salary on 28th July and my August salary on 30th August from Hong Kong. After that, I did not have any employment. My question is, under the Double Taxation Relief on foreign income, should I still calculate and include my Hong Kong salary from 27th July to 31st August in the tax return using the SA102 form? Do I also need to mention it in the SA100 form? The sum was my last salary from my last employment in Hong Kong, and I will pay Hong Kong Salary Tax for that, for which I can provide proof. Thank you very much.
Posted Wed, 12 Jun 2024 09:09:54 GMT by HMRC Admin 17 Response

Hi,
 
No as this is payment for work actually carried out in Hong Kong, the terms of the double taxation treaty
state that it is taxable in Hong Kong only .

Thank you .

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