I have a client who has returned to the UK and is now UK resident but he continued to be paid in Hong Kong for his (now) UK based employment. Can anyone confirm to me that the Mandatory Provident Fund (MPF) amount on his tax return can be deducted from the salary I declare on his UK return? I would have thought yes as it is, as it says, mandatory and is paid in towards his retirement pension.
15th Oct 2014
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Hong Kong salary
Hong Kong salary