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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）。

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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。

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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. 

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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

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

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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。

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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

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