jccube

Thank you. It seems that article 14(2)(a) states "Notwithstanding the provisions of paragraph 1". I take it this means article 14(1) supersedes it. As in my specific case it would seem that I can stay in Hong Kong for over 183 days as the employment is not exercised in Hong Kong

I am both a British Citizen as well as a Hong Kong Permanent Resident. I am looking to move to Hong Kong while working for my UK based company remotely. The UK company has no presense in HK. Under the UK-Hong Kong Double Taxation Treaty, my understanding is that I have to pay UK taxes and no Hong Kong taxes due to Article 14.1. I still pay for pension under Article 17. Since my taxes dont change, do I still need to declare to HMRC my change in location?