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Posted Sat, 28 Oct 2023 11:12:41 GMT by
I entered UK by BNO visa at 19 April 2023 but still working for a Hong Kong employer until 31 Auguest 2023. The income incure is reported to Hong Kong tax authority. After tax evaluation by the Hong Kong tax authority I eventually receive around GBP 400 tax refund. In order ot well prepare for the next year tax report, I want to know 1. Should I report the income earn in Hong Kong from 19 April 2023 - 31 Auguest 2023? 2. If the GBP 400 tax refund from Hong Kong tax authority need to be reported and taxed in UK?
Posted Wed, 01 Nov 2023 10:25:47 GMT by HMRC Admin 20
Hi thomaschan54,
As the work was done on UK soil, under the terms of the double taxation treaty, yes, you need to report the income in the UK.
You do not include any refund that you have received but you cannot claim foreign tax credit relief for the same amount.

Thank you.
Posted Mon, 13 Nov 2023 10:37:19 GMT by
Thanks for the reply. I would like to further explain: I entered UK by BNO visa at 19 April 2023, then I leave UK and back to Hong Kong at 29 April 2023. I work in Hong Kong till 31 August 2023 then enter UK again at 13 September. In this case if the work is still count "done on UK soil" and report the income to UK? Thank you
Posted Tue, 14 Nov 2023 10:24:33 GMT by HMRC Admin 17

No. as you actually returned to Hong Kong, the work was done there and as such is only taxable there .

Thank you. 

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