calculated at 10% of your total emoluments. As to liability to UK income tax, you are strongly advised to seek the advice of the United Kingdom taxation authorities on your individual case. Leaflet IR25, obtainable from the UK Board of Inland Revenue on "The Taxation of Foreign Earnings and Foreign Pensions" (Finance Act 1977), might also be of scae help to you.
Hours of Work
You may be required to work shifts or standard office hours, depending upon the post to which you have been assigned. Should you be filling a post which normally requires the officer to work standard office hours, you may wish to note that the Royal Hong Kong Police Force works office hours which are a variation upon the normal hours of work for the Government employees set out in Clause 1.5 of the attached Memorandum. units of the Force which keep office hours work 44 hours gross per week from 8.45 am to 5.15 pm from Monday to Friday with one hour for lunch, and 9.00 am to 12.00 noon on alternate Saturdays. Certain units may work different hours from these.
Provided that you wish to take up the appointment, passage arrangements and other engagement formalities will be dealt with by the Hong Kong Government Office in London.
Most
I would also like to draw your attention to the fact that it is to your advantage for you to take independent advice as to how you ought best to ensure that you will suffer no diminution of entitlement to benefits in the U.K. You should also obtain the written consent of the Chief Constable, Dorset Police to your proposed service in Hong Kong under the aforementioned terms and conditions.
I should be grateful if you would inform me in writing whether you accept this offer of appointment on the terms and conditions of service specified. Should you require any clarification or assistance, please do not hesitate to contact me or the Police Appointments Officer, Mr. I.C. Grant, at the Hong Kong Government Office, 6 Grafton Street, London WIX 3LB, England (Tel 714955033).
Yours faithfully,
(C.P.0. Birch )
for Commissioner of Police