UK-HK Tax Treaty

Hi I am a non dorm UK tax resident but have employment income from HK. Since I already paid tax on my HK employment income, is my employment income still taxable in the UK?

Hi,

If you were resident in Hong Kong in the period that you undertook this employment, then it is only taxable in Hong Kong, so you would not declare it as income in a Self Assessment tax return. You could, in the interests of full disclosure, mention it in box 19, the free hand box on page 7 of SA100.

Thank you..

I have become a UK tax resident in 2023. But I still return to HK for a few months each year to work. Is this income from HK taxable in the UK? Do I need to declare it in self assessment per UK/HK tax treaty?

Hi A Chan,
If the HK work is for a UK employer then it is still liable in UK.
If a HK employer, under the terms of the DTA, income for work carried out on HK soil is only taxable there.
Thank you. 

 

Thank you. My work is for a HK employer. Since it is only taxable in HK, would it be liable to UK tax if I bring it to the UK? How about my rental income from HK from a property I own in HK? Is it liable to UK tax? Any restriction in bring it into the UK? Warm regards

Hi,

As stated, the payment for work done in Hong Kong is only taxable there. The rental income though, must be declared if you bring it to the UK.

Thank you.