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Posted Fri, 12 Jan 2024 10:47:24 GMT by
Dear HMRC admin, I was a civil servant of Hong Kong government. I am going to be a tax resident and receive a lump sum pension and the remaining pensions (by monthly basis) after 6-month paid-leave. Do I need to apply split year treatment as below? 1) lump sum pension 2) the remaining part of pensions (by monthly basis) 3) salaries of 6-month paid-leave Best regards Chris Could you please also provide some relevant information to me?
Posted Wed, 17 Jan 2024 09:53:24 GMT by HMRC Admin 25 Response
Hi Chris Wong,
Article 18 of the UK / Hong Kong tax treaty advises that salaries, wages and other similiar remunerations paid by the Government of Hong Kong, shall be taxable only in Hong Kong.
UK/HONG KONG DOUBLE TAXATION AGREEMENT AND PROTOCOL
This means that your civil service employment and civil service pension are not taxable in the UK.
They will continue to be taxable in Hong Kong, even when you are resident in the UK.
You would only show them in the free hand notes box of the tax return, so that you are declaring the pension in the interest of full disclosure.
Thank you. 

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