Introduction
HKG queries on 1992-93 Outturn
Treatment of Tax Liability
Annex H
j
which axe
costs. Various
Annex B, paragraph 3
paragraph 3 of the DCA deals with various
not to be included as part OF the Garrison
taxes, including Hong Kong salaries tax, are
among chose specifically excluded.
A Locally Enlisted Personnel (LEP) recently appealed to a Member OS Parliment
over the non-award of a UK passport under the Nationality Scheme claiming that he paid UK income tax. A subsequent clarification from HQBF (Ref 20780/2 JI MS dated 26 February) suggested that the LEP's pay, net of the notional Hong Kong salaries tax, is grossed up to reflect
to reflect the full British tax
payable.
Garrison and shared 65:35 in accordance with the DCA.
This is apparently included in the cost of the
HKG Queries
5.
actual
helpful
It may well be that HKG'S interpretation of the situation is not entirely correct.
It would be
to the
if HKG could be given a detailed description of how
UK end HK taxes and charges are assessed and taken into
account in the calculations of costs attributable
Carrison under the DCA. If there are differences
LEPS, LECS, servicemen, etc. these should be separately described. How does the situation under the 1988 DCA differ (if at all) from that prevailing under the 1981 DCA?
between
(S365)
G