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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Hong Kong: Pensions

The treaty provides that all pensions which arise in the United Kingdom are taxable only in the United Kingdom and pensions which arise in Hong Kong are taxable only in Hong Kong.

Pensions include those arising from past employment and self-employment as well as social security pensions.

NOTE: the pensions article is very different from those with other countries.

The treaty provides that all pensions which arise in Hong Kong are taxable only in Hong Kong.

Therefore there is no liability to UK tax for a Hong Kong pension paid after 5 April 2011.

All pensions which arise in the United Kingdom are taxable only in the United Kingdom.

Pensions include those arising from past employment and self-employment as well as social security pensions.