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Posted Sun, 24 Dec 2023 14:16:26 GMT by
Hi HMRC Admin I am reading the 'Residence, domicile, and the remittance basis guidance', and I see that in 12.6 '... To benefit from the terms of a DTA you must make a claim or application under the terms of the agreement.' Can I know what I need to do if I want to benefit from the UK/Hong Kong Double Taxation Agreement and Protocol? I am claiming 'Remittance basis' and I am filling out the Self Assessment Form, do I make any declaration or claim in the SA109? Many thanks! Best wishes, 
Posted Mon, 08 Jan 2024 09:12:56 GMT by HMRC Admin 19

As you are claiming the remittance basis, you only declare any foreign income that you remit to the UK and this is not the same as claiming relief under DTA. You can see guidance here:

Paying tax on the remittance basis (Self Assessment helpsheet HS264)

Thank you.

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