TNAG-0999-FCO40-1230-Appointments-of-senior-officials-in-Hong-Kong-1981 — Page 22

MEMORANDUM

CONDITIONS OF SERVICE FOR THE SECONDMENT OF DIPLOMATIC SERVICE OFFICER TO THE HONG KONG GOVERNMENT.

During service with the Hong Kong Government, Diplomatic Service officers will continue to be dealt with by the FCO and the HKG in accordance with Diplomatic Service Regulations. The main conditions

of service are at present as follows:-

1.

2.

Emoluments

Salary (subject to UK Income Tax) Local Allowance

Diplomatic Service Allowance (DSA)

Indirect Representational Supplement (IRS) Accountable Entertainment Allowance (AIRS)

Entertainment Allowance (Accountable except where

special dispensation has been given)

Boarding School Allowance (where applicable) Child at Post Addition (where applicable)

Child Benefit (where applicable)

Transfer Grant (payable on appointment)

The above emoluments will be paid initially by the FCO who will effect recovery of them from the HKG in the form of a service charge. Your UK emoluments and any additional emoluments received by you from the Hong Kong Government in connection with your secondment are chargeable to Hong Kong Salaries Tax but the Hong Kong Government will be responsible for payment of the tax due by you. Hence, you will only be liable for payment of Salaries Tax on any other income chargeable to Salaries Tax which may be received by you from any source other than your secondment, or by your spouse.

Other basic conditions of service under DSR

a) Three concessionary journeys annually by air from the UK to Hong Kong for each child at boarding school. The third journey will be subject to a contribution at the current rate from the officer in respect of the first or only entitled child. The contribution is 3% of the man of the officer's gross salary scale as used for the purpose of assessing DSA, or the actual fare whichever is the lesser.

b)

One concessionary journey annually for any unmarried children under the age of 21 and not gainfully employed, who are undergoing a fulltime course of study at an education institution. No contributions would be required from the officer.

/c)