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  • Dual citizenship (with Hong Kong) tax self assessment questions

    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!