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HMRC internal manual

International Manual

HM Revenue & Customs
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DT Agreements: Hong Kong - Income from a UK source paid to a resident of Hong Kong

Relief from UK tax is not available under the terms of the Other Income article for income from estates under administration and trusts.

However, some measure of relief is available to a Hong Kong resident beneficiary by reference to the Article(s) dealing with the underlying source(s) of income of the estate or the trust.