Y CHAN

Subject: Inquiry Regarding Double Taxation and Tax Treatment of Overseas Salary Income I am writing to seek guidance regarding the tax treatment of salary income received after I became a UK tax resident. I am concerned about potential double taxation and would appreciate your advice on how to address this situation. Background Information: 1. Prior to moving to the UK, I was employed in Hong Kong and earned income during my time there. 2. After moving to the UK and becoming a UK tax resident, I received a salary payment from my previous employer in Hong Kong. • This payment represents compensation for accumulated annual leave earned during my employment in Hong Kong prior to my resignation and relocation to the UK. • It is not related to services performed in the UK. 3. While I understand that salary payments are generally subject to UK income tax once I am a UK resident, this income was earned for work completed outside the UK. Concern: • The Inland Revenue Department (IRD) in Hong Kong has not yet issued a tax assessment or determined the amount of tax I owe for this income. • Since I received this payment after becoming a UK tax resident, it may be taxed in the UK. If Hong Kong also taxes this income, it could result in double taxation. Inquiry: Given this situation, I would like clarification on the following: 1. Can I claim relief under the UK-Hong Kong Double Taxation Agreement to avoid being taxed twice on the same income? 2. If I pay tax on this income in Hong Kong at a later date, how can I apply for a deduction or refund of any UK tax already paid? 3. Are there specific forms, procedures, or documentation I need to provide when completing my Self Assessment return to address this situation? Your assistance in clarifying the tax implications and available reliefs for this overseas income would be greatly appreciated. Thank you for your time and support, and I look forward to your response.