TNAG-2595-FCO40-3783-Appointment-of-Chris-Patten-as-new-Governor-of-Hong-Kong--Ap-1992 — Page 78

3 June 1992

BY FAX

Mrs J Mercer Inland Revenue

International Division

Somerset House

LONDON

WC2R 1LB

Dear Mrs Mercer,

Foreign & Commonwealth

Office

London SWIA 2AH

Telephone: 071-270 2652

GOVERNORSHIP OF HONG KONG

1. Thank you for your letter to Mr Woodrow of 2 June.

2.

The Governor of Hong Kong's emoluments are payable out of the public revenue of Hong Kong and therefore his duties do not fall within Section 132 (4) (a) of the Income and Corporation Taxes Act 1988. Emoluments for such duties are not subject to UK tax. The Governor will however remain subject to UK tax on any income deriving from a UK source (eg rental on property, share income etc). I hope this is helpful.

Yours Juicerely,

Emma Williams

E L Williams

Hong Kong Department

bcc: Mr Carter, PPD

GOVSHIPHK.SM