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  • Double taxation relief with Hong Kong

    Dear HMRC admin, I am residing in Hong Kong and working for a Hong Kong based airline. My personal income is in HK dollars and received in Hong Kong. Last year my family moved to the UK and I come visit them sometimes on personal terms and also via work trips. I have not exceeded the 183 days for the tax year 22/23, however I have exceeded the 120 days in Statutory Residence Test (SRT) with 2 family ties. Under this test I am a deemed UK tax resident for the tax year. But I am also aware there is a Double Taxation Relief treaty between HK and the UK. In the treaty it mentions 183 days as the only criteria (without referencing to the SRT, etc.). And by the terms of the treaty, my foreign income is not subject to UK tax. These 2 provisions sound a bit conflicting. Can I therefore ask, which of the above overrides the other? And more specifically, is my Hong Kong income subject to taxation by the UK, and do I need to file an assessment for UK tax for 2022/23? Thanks for your help in advance.