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Posted Tue, 09 May 2023 11:34:08 GMT by W.M. Yeung
Hi, I received my BNO visa in May 2022 and have been in the UK since September 2022 to study for a full-time master's degree. I also work for a Hong Kong-based company and receive a monthly service fee. I have created a business tax account and am planning to complete the self-assessment. However, I found information on HMRC's website stating that "foreign students usually do not pay UK tax on foreign income or gains, as long as they are used for course fees or living costs." I am unsure if I qualify for tax relief under these circumstances. On the other hand, which tax forms should I use? Please advise, many thanks! W Yeung
Posted Mon, 15 May 2023 15:43:21 GMT by HMRC Admin 19

Article 19 of the UK / Hong Kong double taxation treaty advises that provided you came from Hong Kong to the UK, solely for the purpose of your education and you receive payments from sources outside of the UK, for the purpose of your maintenance or education, then they are not taxable in the UK. You can see more information here: 

2010 Hong Kong-UK DTA

Thank you.
Posted Mon, 15 May 2023 16:32:46 GMT by W.M. Yeung
Thank you so much for your reply and the information provided. As such, should I complete the self assessment or can I just skip doing it? Thanks a lot!

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