C Chung

Hi, I received a lumpsum payment from my tenant who has paid 12 months' of rent in advance (for tenancy in the period of February 2022-January 2023) . For tax return, should I split the rental income by month, i. e. rent for February and March only for the tax year, or should I declare the lumpsum payment for 12 months I received in February? Thank you very much.

I moved to the UK on a work visa. My last employment in Hong Kong ended before I moved to the UK. And I received a Mandatory Provident Fund (MPF, a form of pension) lumpsum arising from my previous employment after arriving in the UK. According to UK/Hong Kong Double Taxation Agreement and Protocol - Article 17, pension arising in Hong Kong is taxable in Hong Kong only. But since I don’t need to pay tax for my MPF in Hong Kong, I will not need to declare this MPF lumpsum in the tax return. Is my understanding correct? Thank you.