flyingpig123

During the period of 2014 to 2023, I was employed full-time in the UK. However, I relocated to Hong Kong(HK) in December 2023 to begin another full-time position in HK. Unfortunately, personal reasons will require me to return to the UK and start a new full time job in July 2024. Since I only resided in Hong Kong for 8 months, spanning two tax years, I am considered as a UK tax resident, not a Hong Kong tax resident. However, I am paying HK income tax for my employment through HK self assessment. I would like to seek your advice on whether I am required to declare my Hong Kong employment salary income in the UK self-assessment and pay taxes. Based on Article 14 of the Hong Kong/UK Double Taxation Agreement, it appears that I am only obligated to pay taxes in Hong Kong and have no tax liability in the UK since the employment was carried out in Hong Kong. I would appreciate it if you could confirm this.