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Posted Wed, 24 Jan 2024 21:30:25 GMT by
Hi, I retired on 30 June in Hong Kong and I had migrated to UK with BNO visa in August 2023 (arrived in UK on 26 Aug). For taxation year 2023-24, I have to pay income tax in Hong Kong as I was there from April to June 2023. Should I have tax return to HMRC for the income from April to June 2023 before I moved to UK in August? Or the income earned in Hong Kong before I moved to UK be considered taxed in Hong Kong and exempted for UK tax return for the taxation year 2023-24 under UK-Hong Kong tax treaty? The income from April to June 2023 wholly carried out in Hong Kong before I moved to UK in August 2023. As I had finished working in Hong Kong before moving to UK, do I still have to file this income in fiscal year 2023-24? I really appreciate your help. Thanks for your advice in advance.
Posted Mon, 29 Jan 2024 11:40:31 GMT by HMRC Admin 32
Hi,

Under the terms of the double taxation treaty, income from employment carried out in Hong Kong is only taxable there and as such doesnt need to be declared here.

Thank you.

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