Scottie

I live and work in Hong Kong. I am looking to sell my Hong Kong business and this will conclude in 2024-25 tax year. The sale will be split into 3 equal payments payable in 24-25, 25-26, 26-27 tax years. I will remain a resident of Hong Kong throughout 24-25. I will perhaps return to the UK in 25-26 (or possibly 26-27 tax year). Will I have to pay tax on any of the sale proceeds, or just on some of the realised proceeds? If so, what tax rate would I be paying?