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Posted Mon, 11 Dec 2023 12:51:44 GMT by
Dear HRMC I hold a BC passport (by descent). I was born in HK and have a full-time job in HK. I took unpaid leave and was in UK from July 2022 to Jan 2023 for 7 months to help my wife and the kids settle in UK (through BNO visa applied by my wife). I returned to HK in late Jan 2023 to continue my full-time work in HK till now. I am currently paid by the HK government as a civil servant working in the health care field and I plan to continue my work for the next few years. My question is : as a BC, do I need to file self assessment/ tax return for year April 2022-Mar 2023 as I have stayed in UK for more than 183 day? However, according to the HK UK Double Taxation Agreement, Article 18, income paid by government should only be taxable by the local government and in my case, it would be HK government. In that case, do I still need to complete the self assessment for tax filing? Or did I miss anything ? Thank you very much for your help. Chris.
Posted Fri, 15 Dec 2023 13:46:02 GMT by HMRC Admin 25
Hi Christian Tsang,
Please refer to guidance here:
Who must send a tax return
Thank you. 
Posted Fri, 15 Dec 2023 23:52:09 GMT by
Dear HMRC, Thank you indeed. I have gone through the guidance. I have no other income except income from the government of Hong Kong. According to the article 18 double taxation agreement, the income should only be taxable in HK and not in UK (correct me if I am wrong). So I shouldn’t return self assessment. Is this correct? Thank you. 
Posted Wed, 20 Dec 2023 15:14:00 GMT by HMRC Admin 19

You are correct that you do not have to complete a 2022 to 2023 tax return, as your Hong Kong income is taxable only in Hong Kong as per Article 18 of UK/HK double taxation agreement.

Thank you

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