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Posted Sun, 17 Dec 2023 20:56:59 GMT by
Hi, I came to the UK in June 2022 . I have a British passport before 1997. I was a ex civil servant in Hong Kong. I have a monthly pension from the Government of the Hong Kong Special Administrative Region at around 30,000 £ per year. . 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? I am more than 65 years old,retired and have no job in UK. I have no other incomes from UK, for example interest,dividends from my current account in HSBC UK,no capital gain from any transaction. No rental income in UK. No capital gain from stocks in HongKong,(stocks performed badly these few years), dividends less than 10k £ per year. I sold my only property in HongKong on February 2022. No other income from HongKong. I am considering register for self assessment as a duty of British citizen. Please advice.
Posted Thu, 21 Dec 2023 14:19:56 GMT by HMRC Admin 25
Hi s h yip,
No, this income does not need to be declared.
With regards to dividends though, you need to pay tax on amounts over £2000 for 22/23 and £1000 for 23/24.
If this applies you will need to report this but you don't need a Self Assessement tax return.
Thank you. 

Posted Thu, 21 Dec 2023 14:39:19 GMT by
Thanks How can I report this without a self assessment tax return?
Posted Tue, 02 Jan 2024 15:20:58 GMT by HMRC Admin 5
Hi s h yip

If completing a tax return you would declare the dividends under the foreign income section. You need to tailor your return at section 3.

Thank you

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