TNAG-0283-FCO40-319-Exchange-of-officers-between-government-of-Hong-Kong-and-UK--1970 — Page 22

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

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