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Posted Wed, 24 Jan 2024 12:42:17 GMT by
I moved to the UK to spend a year on sabbatical from summer 22 to 23. My usual residence and work place is in Hong Kong and I have since moved back. I'm currently filling out my tax return for the UK in that time period and notice that I have been asked to declare overseas earnings. I worked for my employer in HK for the months April May June July and August. Surly I do not have to pay tax on this in the UK as well even though I spent over 180 days in the UK that tax year? I still lived and paid rent in HK during this period. Please help. Kind thanks
Posted Fri, 26 Jan 2024 15:54:40 GMT by HMRC Admin 20
Hi Phippsy1986,
If the work for Hong Kong was carried out whilst you were in the UK, you need to declare this.
You can then claim foreign tax credit relief to reduce your UK bill - Tax on foreign income
Thank you.
Posted Fri, 26 Jan 2024 23:04:10 GMT by
The work was carried out exclusively in Hong Kong (I am a secondary school teacher and I moved back after the end of the school year in summer 22). So do I need to declare this as worldwide earnings for that year on the tax return? Or can I use a S109 form to just not have this included in my tax return. Thanks for the help!
Posted Fri, 26 Jan 2024 23:04:50 GMT by
The work was carried out exclusively in Hong Kong (I am a secondary school teacher and I moved back after the end of the school year in summer 22). So do I need to declare this as worldwide earnings for that year on the tax return? Or can I use a S109 form to just not have this included in my tax return. Thanks for the help!
Posted Wed, 31 Jan 2024 08:24:07 GMT by HMRC Admin 19
Hi,

Under the terms of the double taxation treaty, payment for employment carried out in Hong Kong is only taxable there and does not need to be declared in the UK. You can refer to it in the comments section.

Thank you.

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