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Posted Tue, 28 Mar 2023 17:10:18 GMT by BPS WONG
Hi, my mother newly became a UK resident during the 2022/2023 tax year. While she has already retired without any income, she has continued to receive a kind of old age allowance issued by the Hong Kong government because she remains a permanent Hong Kong resident and has satisfied the relevant conditions. The monthly payment is tax free in Hong Kong. Grateful to know whether this allowance received by her in her bank account in Hong Kong is taxable in the UK, and whether she needs to report in the self -assessment return. Thank you.
Posted Tue, 04 Apr 2023 13:32:01 GMT by HMRC Admin 32

Article 17 of the double taxation agreement between UK and Hong Kong, advises any pension payment arising in Hong Kong, paid to a UK resident, is taxable only in Hong Kong.

2010 Hong Kong-UK DTA

Thank you.
Posted Fri, 07 Apr 2023 19:06:59 GMT by BPS WONG
Thank you HMRC. I would like to clarify that the allowance which I mentioned in my question is not a kind of government pension. It is more akin to social security benefits payable to permanent residents in Hong Kong when they meet the age requirement and certain conditions. In that case, is the allowance also free from UK tax. Most grateful for your advice.
Posted Tue, 18 Apr 2023 08:58:41 GMT by HMRC Admin 8
Article 17 of the UK/HK double taxation agreement, advises that social security pensions shall be taxable only in Hong Kong.
If the social security payment is not taxable in HK, it is not taxable in the UK.
Thank you.
Posted Tue, 12 Sep 2023 23:41:20 GMT by
Hi, If one who is non-UK domciled became a UK tax resident during the 2022/23 tax year, and 1. he received old age living allowance mentioned in the above thread from Hong Kong government, which I understand is not taxable in the UK; 2. he received savings interest of less than GBP300 in Hong Kong; 3. he received savings interest of less than GBP2000 in the UK; 4. he had not other income; is he required to report any of the above income and complete the self assessment form? Many thanks.
Posted Wed, 20 Sep 2023 12:16:27 GMT by HMRC Admin 25
Hi A,
As a UK resident then the UK has sole taxing rights on your worldwide income.
Please see the Double Taxation Agreement between the UK and Hong Kong at:
Article 17, which confirms the Old Age Living Allowance is not taxable in the UK.
Please also see guidance here regarding yout foreign income.
Tax on foreign income
Thank you. 

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