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Posted Tue, 14 Nov 2023 01:00:41 GMT by
Dear HMRC Admin I worked for a Hong Kong (HK) employer while I was in UK for a short period of time, but my HK employer paid me via my HK bank account account and I do not intend to remit them into the UK. Do I report this as foreign income and hence it will not be taxable if I claim the remittance basis and do not remit this income into the UK? If this is considered UK income instead of foreign income, but this has already been filed with the HK Inland Revenue Department (IRD, HMRC equivalent body in HK), will I get foreign tax credit in UK for the tax that I have paid to the HK IRD? Thanks!
Posted Tue, 14 Nov 2023 15:04:29 GMT by HMRC Admin 17 Response

Hi ,
 
Please have a look at article 14 of the UK / Hong Kong double taxation agreement, regardign employment income. 

You will need to work out the number of days you were resident in the UK . 
See :

UK/HONG KONG DOUBLE TAXATION AGREEMENT AND PROTOCOL  . 


If you are taxable in the UK, the income woud need to be declared on a self assessment tax return .

Thank you . 

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