Hong Kong Pension Double Taxation Treaty

claire

Hi

I have a client that is a UK resident with a Hong Kong Pension (taxed in HK). Under the new UK/HK double taxation treaty his HK pension is taxed in HK and there is no tax liabilty in the UK. The question is how do I fill in his tax return I have read the foreign income notes and the only thing I can find with reference to this is one paragraph saying that if you wish to claim that your foreign pension is not taxable in the UK give full details in the 'Any other information box'. Do I still fill out the Foreign tax credit relief (box 2), and column a, b and c of the overseas pension as normal, if so this says that he has a tax liabilty on his HK pension.

He has also got a small UK pension that is below the personal allowance would he get the tax already paid on this refunded.

Its late and my brain as given up on this one, any help would be appreciated.