I would be grateful if you could let me know whether your tax authorities would consider the Inland Revenue's suggestion of commuting into a lump sum the terminal leave pay for officers who will take up UK residence. If this is not a viable option, then the officers concerned will, I fear, have to make arrangements not to return to the UK while they are receiving emoluments attributable to employment with the Hong Kong Government if they do not wish to pay the tax on those emoluments.
Yars sincerely, bridget kiss
Bridget Paris
Hong Kong Department
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