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Posted Wed, 04 Sep 2024 11:13:28 GMT by johruf
Hi HRMC Admin, I have a permanent job in UK and I am UK tax resident. In this tax year I spent one month in China, working there for a Chinese company on a separate contract. I am being taxed in China on this income. According to Article 15 of the UK-China double taxation agreement, I understand that I don't have to pay further UK tax on this income. Do I have to report on my annual self assessment anyway? Thanks!
Posted Thu, 12 Sep 2024 09:23:05 GMT by HMRC Admin 20 Response
Hi,
If the terms of the DTA exempt it from UK tax then you do not declare it as income. you do however need to make refernece to it in the comments section of the return and under which article it is exempt in the UK.
Thank you.

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