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  • taxation from Hong Kong employment

    Hello, I am holding a Hong Kong SAR Passport and came to UK for secondary and tertiary education from 2011 until 2021 via a Tier 4 student visa. I have never worked in the UK during this period. I then worked for 2 years in the UK from Aug 2021 till Aug 2023 under a new Tier 4 visa. I have now moved back to Hong Kong and will start a permanent job here in HK from early Oct 2023. Be default, I need to pay income tax in HK according to the Hong Kong taxation system. I hope you could kindly clarify my enquiries below: - whether I would need to pay UK tax for my salary in HK, under the Double Taxation Agreement (DTA) - is "split year treatment" applicable to my case - what steps and procedures I need to follow - do I need to apply for Remittance Basis for my case - if so, whether I am eligible for waiving the Remittance Basis Charge (RBC) Many thanks in advance for your expert opinion.