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These notes are issued for the information of taxpayers and their tax - page 46 / 68

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exemption provides greater tax relief than that provided by tax credit. A Hong Kong resident who has declared and paid salaries tax on his employment income, and who has subsequently paid individual income tax on all or part of his employment income in the Mainland because he has rendered services there, can apply, under section 70A of the Ordinance, to have his assessment revised in accordance with the provisions of section 8(1A)(c).

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the income derived from his non-Hong Kong employment will be assessed according to the number of days in Hong Kong irrespective of whether it has been paid by an overseas employer or a Mainland establishment, provided that his visit(s) to Hong Kong exceed 60 days and during which he renders services.

Tax liabilities in the Mainland

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If, under his employment, a Hong Kong resident renders services in the Mainland only (i.e. services are not rendered whilst in Hong Kong), all his income from that employment will be regarded as attributable to services rendered in the Mainland. Such income is wholly chargeable to Mainland tax, irrespective of whether it is paid by a Mainland establishment or an overseas employer (including a Hong Kong employer) unless he satisfies the three conditions mentioned in paragraph 109 above.

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If, under his employment, a Hong Kong resident renders services both in the Mainland and in Hong Kong, and his aggregated periods of stay in the Mainland do not exceed 183 days, income paid or borne by the Mainland establishment will be chargeable to individual income tax. Tax will be calculated on the chargeable income and then apportioned on time basis. Income paid by an overseas employer (including a Hong Kong employer) is not chargeable.

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