Himly Li

Thank you for your advice. Could you please also confirm the other two points: (1) As such income is not taxable in the UK, it is no need to be reported in a self-assessment tax return; and (2) The UK resident can remit the pension he/she received in Hong Kong to a UK bank account, with no tax implications other than for bank interest. Much obliged.

I learnt from the news that there will be certain changes in the UK law to taxing UK residents on their overseas incomes. In this connection, I am grateful for your confirmation on whether my following understandings will still be valid after these changes. Article 17 of the UK/Hong Kong double taxation agreement advises that "pensions and other remunerations" arising in Hong Kong and paid to a resident of the UK, in consideration of past employment, are only taxable in Hong Kong. These include government pensions. As such income is not taxable in the UK, there is no need to be reported in a self-assessment tax return. The UK resident can remit the pension received in Hong Kong to a UK bank account, with no tax implications. Thank you.