I retired from the service of Hong Kong Government in 2019 and started receiving monthly pensions. I am British National (also Hong Kong Permanent Resident) and settled in the UK in late 2021 and became tax resident in financial year 2022/2023.
I am a bit confused by 1 (b) of Article 18 of the UK/HK Double taxation treaty regarding taxable pensions. For the avoidance of doubt, I should be grateful if you can clarify:
Whether the pension arising from past employment (i.e. Hong Kong Government) is subject to UK tax under the double tax agreement or not.
I noted from Article 18 of the UK/HONG KONG DOUBLE TAXATION AGREEMENT AND PROTOCOL (2010) regarding Government Service, it mentions salaries, wages and "OTHER SIMILAR REMUNERATION" paid by the Government. Does "other similar remuneration" include "Pensions"?