Income reported in HS302 (Dual residence with treaty residence in other country)

Hi HMRC Admin I have gone through the tie-breaker rules in the UK/HK DTA, and I consider myself as dual resident (UK and HK), but claiming HK as my 'treaty residence for the purpose of the DTA. My question is: Do I have to include the below income when filling out the HS302, as I find a statement in INTM154020 '...Income or a gain of a type which is dealt with in the agreement and which arises in the other State is always exempt from United Kingdom tax.' and just want to confirm my understanding when filling in the form? - interest arising in HK, paid by a HK bank, and not remitted into the UK - dividend income arising in HK, paid by a HK-resident company to my HK bank account, and not remitted into the UK - residential property income in HK, not remitted into the UK - director income in HK, not remitted into the UK - business profits in HK, not remitted into the UK Many thanks! Best wishes, TC_UK

Hi,

Please refer to additional guidance at:

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

Thank you.