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Posted Wed, 28 Aug 2024 09:51:59 GMT by HY
Hi, I would like to know how to declare my income with self assessment with my situations below: 1. I am a UK resident under BNO VISA 2. I have an employment with Hong Kong Employer which do not have any presence in the UK 3. The wages are paid through Hong Kong bank account. 4. All duties I performed are not related to the UK 5. I have registered DCNI scheme and have been operating the NI payments through PAYE Basic Tools 6. My P60 & personal tax account don't contain any income payment figures. May I ask how should I complete the SA102 for declaring my income amount or should I complete SA106 (foreign income) instead? Is there any mistakes I have made on operating the DCNI scheme in PAYE? Thank you so much.
Posted Mon, 09 Sep 2024 10:29:01 GMT by HMRC Admin 19 Response
Hi,
You will need to review article 14 of the UK / Hong Kong tax treaty. It advises that you are taxable in the UK on your employment income from Hong Kong, because you are in the UK, not Hong Kong, when you do this work.
Hong Kong: tax treaties
The SA102 should show your Hong Kong employment and, where tax is paid in Hong Kong, you also declare the income and foreign tax deducted and claim a foreign tax credit.
Thank you.
Posted Mon, 09 Sep 2024 18:02:18 GMT by HY
Hi, Thanks for your reply. There are some questions I would like to ask according to my situation 5 & 6 mentioned in the previous post. May I know is there any mistakes I have made on operating the DCNI scheme in PAYE? Since my P60 do not contain any income payment figures. Thank you.

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