TABLE 1.
Emoluments of a Diplomatic Service Grade 5A
in Hong Kong.
Single
Married with one
child
Salary (Maximum of scale)
£ 4,027
£ 4,027
Local allowance
498
1,199
Indirect Representational
Supplement
Diplomatic Service Allowance
246
656
261
523
Total of non-accountable allowances
Total of non-accountable emoluments
1,005
2,378
5,032
6,405
Accountable Entertainment Allowance
TABLE 2.
735
Income tax Position. of D.S. Officer serving
Hong Kong Government in Hong Kong.
on Diplomatic Service terms
735
Single
Married with one
child
U.K.
Amt.
Tax
Hong Kong
U.K. Hong
Amt. Tax
Kong
Тах
Tax
Salary
4027
1155
574
4027
1060
395
Allowances (L.A.,
I.R.S.,
D.S.A.)
1005
301
2378
713
Salary + Allowances
5032
1155
875
6405 1060
1108
U.K. tax payable after
* allowing for unilateral
581
665
tax relief
Total tax payable on salary
and allowances (U.K. + Hong
Kong after allowing for unilateral tax relief)
Non-accountable Emoluments
Less total tax payable
Take-home pay
1773
1456
£ 5,032
1,456
£ 6,405
1,773
£ 3,576
£ 4,632
71