travelabc123

Also another question, based on the DTA, I will become HK tax residents if I stay in HK for 300 days. Does it mean that I will be safe from UK income tax on HK employment salary if I move back to UK after 300 days (Sep time)?

I was working full time in the UK for last 4 years, and I relocated to HK in Nov 2023 for full time employment for a HK employer. Due to unforseeable changes, I will move back to the UK in August 2024 for a new full time employment. Given a full tax year is from Begining of April to the end of March, I will be a UK Tax Resident for both 2023 and 2024 given the number of days I spent in HK for both tax years. The question I have is do I need to report/pay income tax to HMRC for my HK employment? Based on Article 14 in UK/HK DTA, my understanding is I only need to pay HK income tax but not the UK income tax because of: 1. Based on Article 14.1: While I am a UK tax resident, the employment is exercised in HK. 2. Based on Article 14.2 (b) and (c): Employer is HK Employer, and Remuneration is borne by a HK company Appreciate if you could help me to validate my assumption, and advise what is the right thing to do? Thanks in advance.