Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Sun, 19 Jun 2022 15:55:01 GMT by S C
Hi, I entered into UK on 21 Jun 2021 and stay in UK until now. I understand that I was a UK Tax Resident for the year assessment 2021/22. I have salary income outside UK BEFORE entry into UK and then NO income (including salary, rental and self employment income) and NO dividends received (inside and outside UK) from 21 Jun 2021 to 5 Apr 2022. I have got part of Mandatory Provident Fund (MPF) of Hong Kong on Mid of July 2021 and this amount of fund has been transferred to my UK bank account, From 21 Jun 2021 to 5 Apr 2022, I have bank savings interest (inside and outside UK) received only and the amount is below GBP100. Although I am a Director and Shareholder of a Hong Kong limited company, I have NO salary and NO dividends gain from this Hong Kong limited company during the whole year of assessment 2021/22. I would like to ask: (1) Do I need to file and send the self assessment tax return for year of assessment 2021/22? (2) If the answer of question (1) is yes, will I need to fill in my MPF amount of Hong Kong on the self assessment tax return? (3) If the answer of question (1) is yes, will I need to fill in my overseas salary income (around GBP10,000) which received and incurred BEFORE entry into UK on the self assessment form? Thanks a lot.
Posted Tue, 21 Jun 2022 10:22:42 GMT by HMRC Admin 17

Please answer the questions on the criteria tool to find out if you are required to complete a self assessment form:

Check if you need to send a Self Assessment tax return  . 

With regards to the MPF - As per Article 17 of the tax treaty between UK/Hong Kong, any pension payment arising in Hong Kong,
paid to a UK resident, is taxable only in Hong Kong.

This income will therefore not need to be reported to the UK  .

Thank you.

You must be signed in to post in this forum.