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Posted Thu, 10 Aug 2023 14:29:53 GMT by Julien Prud’homme
Hello, I moved to the UK last year (May 2022) and I am still currently working for a HK company, receiving income in HK dollars to my HK bank account. I would like to know if I would need to pay tax in the UK for 22-23, considering that this HK income is my sole income at the moment and that I don't receive any other income in the UK. Many thanks in advance for your help. Julien
Posted Wed, 16 Aug 2023 07:16:50 GMT by HMRC Admin 25
Hi Julien Prud’homme,
Income tax and Capital Gains Tax are taxable in the UK, using the 'arising basis'.  
This means that you are taxable on your world-wide income in the UK, in the tax year that it arises.
Article 14 of the Uk / Hong Kong double taxation agreement, advises that if you are resident in the UK, but employed by a Hong Kong employer and undertake that work in the UK, then this income is taxable in the UK, not Hong Kong. 
Thank you. 

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