Mr M V Stone

Hong Kong Department

Room WH304

Foreign and Commonwealth Office

Reference

36

C.S. Generd

From:

Date:

R J Plumb (ext 3514)

29 June 1992

UK TAX ON TERMINAL LEAVE PAY AND GRATUITIES

1. Thank you for copying to me the letter of 29 May from Mr Todd in the Hong Kong Government Secretariat, about UK tax on terminal leave pay and gratuities.

2. I enclose a suggested draft letter to the Inland Revenue which seeks clarification of the ruling in so far as it applies to service with the Hong Kong Government; and which asks for a special concession for Hong Kong officers in the event that the new arrangements apply to them.

R J Plumb

Overseas Pensions Department

LF

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