TNAG-2397-FCO40-3484-Hong-Kong-Civil-Service-policy-1992 — Page 109

14 September 1992

HKA 316 /1

Foreign & Commonwealth Office

File 61.

016/1

Miss J ottewell

Inland Revenue Dept Rm 45, New Wing Somerset House The Strand LONDON

WC2R 1LB

Dear Miss Ottewell,

London SWIA 2AH

Telephone: 071-

UK TAX ON TERMINAL LEAVE PAY AND GRATUITIES

739

1. Mr Ace of the Personal Tax Division has, I think, sent you a copy of my letter of 2 July about this matter.

2.

Hong Kong have now chased me for a reply. They say, if they understand the matter correctly, that the new practice will adversely affect the position of all officers leaving Hong Kong Government service and taking up UK residence on or after 6 April 1992.

3.

I have noted that you have sent a letter to a Mr Burlington in Hong Kong on this matter, which has been reprinted in the Voice magazine of the Association of Expatriate Civil Servants- copy attached for ease of reference. Is this as far as you can go on the subject, or are you able to reconsider the position for Hong Kong Government civil servants?

Yours sincerely,

Michel ustane

M V Stone

Hong Kong Department

let.ott.ADM

SLM