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Posted Mon, 11 Sep 2023 13:58:04 GMT by
Hi HMRC, I have some enquiries regarding dual citizenship tax, apologies if my question sound stupid as I have little experience in filing tax on my own. Context: I have dual citizenship of UK and Hong Kong, in which my parents and i were all born in Hong Kong without a permanent UK home currently. I had been a uk tax resident as I had worked in the UK for 2.5 years after graduating from university, but now just moved back to Hong Kong. Question: (1) I understand that UK and HK have Dual Tax Agreement, so i should in theory only need to pay for Hong Kong personal income tax. However, will I need to do annual self assessment with HMRC? Or do I not have to do that as I will be paying tax on the DTA basis to Hong Kong already? (2) If  I indeed have to fill in self assessment, does it mean that i only have to declare dual citizenship, therefore i would not have to do the "remittance basis" or "pay UK tax then claim it back" method which are applicable to non-domicile resident? Because I should have already paid via DTA already? (3) Am I actually being bound by non-domicile tax resident rules despite being dual citizen? Thank you so much in advance!
Posted Tue, 19 Sep 2023 09:55:09 GMT by HMRC Admin 19
Hi,

If you moved back to Hong Kong from the UK during the current tax year, you are likely to qualify for split year treatment, which you can claim by completing the residence pages of a 2023/24 Self Assessment tax return. Please also note that the remittance basis is not relevant to your circumstances. You can see more information here:                                

RDR3 Statutory Residence Test
                                                   
RDRM12030 - Residence: The SRT: Split year treatment: When will split year treatment apply

Thank you.               

 

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