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Posted Tue, 12 Sep 2023 11:15:17 GMT by Gary Hui
Hi, I came to the UK in June 2022 under the BNO Visa 5 +1 Scheme. I was a civil servant in Hong Kong. I have a monthly pension from the Government of the Hong Kong Special Administrative Region . According to Article 17 of the UK/Hong Kong Double Taxation Agreement and Protocol signed 21 Jun 2010, pension arising in Hong Kong in consideration of past employment shall be taxable only in Hong Kong. As I have paid the income tax of my pension in Hong Kong, do I still need to send a Self Assessment tax return to HMRC? Thank you.
Posted Wed, 20 Sep 2023 10:57:39 GMT by HMRC Admin 25
Hi Gary Hui,
On the basis of the information you have provided, and assuming that you do not meet any of the other Self Assessment criteria, you do not have to complete a Self Assessment Tax return.                    Check if you need to send a Self Assessment tax return
Thank you. 
 
Posted Thu, 07 Dec 2023 08:37:08 GMT by Lisa
Hi, Further to Gary's post, Do I need to declare my monthly pension under the Double Taxation Agreement , As I have foreign income to declare so that I need to fill a Self Assessment tax return. Then which part of SA100 I should put in? thanks.
Posted Fri, 08 Dec 2023 16:29:04 GMT by HMRC Admin 25
Hi Lisa,
If you have a pension that has already been excluded from UK tax under the terms of the DTA and acknowledged by HMRC, you do not need to declare it.
Thank you. 

 

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