UK Tax Residence

 

你在英國的居留身份 ( UK residence ) 會影響你是否需要在英國繳交在外國收入的稅務。

非居民只需對英國收入納稅(不需要對外國收入納稅)。

如果你符合以下任何條件,則你將自動為居民:

  • 你在納稅年度(4月6日至次年4月5日)在英國住滿183日或更長時間。

  • 你唯一的住所在英國-你必須在英國擁有、租用或住滿至少91日- 並在納稅年度中住滿至少30日。

Your UK residence status affects whether you need to pay tax in the UK on your foreign income.

Non-residents only pay tax on their UK income - they do not pay UK tax on their foreign income. 

You’re automatically resident if either:

  • you spent 183 or more days in the UK in the tax year (6 April to 5 April the following year)

  • your only home was in the UK - you must have owned, rented or lived in it for at least 91 days in total - and you spent at least 30 days there in the tax year

Source: https://www.gov.uk/tax-foreign-income

退休金

Pension

UK/HONG KONG DOUBLE TAXATION AGREEMENT AND PROTOCOL

英國/香港雙重徵稅協定和協議

The tax treaty states that any pensions that arise in the Hong Kong are taxable only in Hong Kong.

在香港出的任何退休金僅在香港納稅。

請使用下面的英國政府 HMRC 網站查詢任何有關納稅的問題。

Please use the HMRC website below to ask any tax related questions. 

https://community.hmrc.gov.uk/forums/customerforums/pt/2f415a95-da39-eb11-8fed-00155d975291