Paul is employed by Global Inc (Global), a consultancy company in the US as project manager since 2014. His employment contract was discussed and signed in New York and his salary is paid directly into his bank account in New York. In April 2019, he was assigned to Hong Kong to handle a project for two years for the Hong Kong branch of Global. But he still reported his duties to head office in the US. The project required research to be conducted in the PRC and Hong Kong. During the year ended 31 March 2020, he worked for 140 days in Hong Kong, and 225 days in the US and PRC. (Assume 365 days in the year of assessment 2019/20) The following are the information for the year of assessment 2019/20:-

(1) Salary for the year HK$1,440,000

(2) Bonus HK$300,000

(3) Paul lives with his family in a 2-rooms serviced apartment in Causeway Bay. The rental of the apartment is HK$30,000 per month and this is paid by Global. Paul paid HK$12,000 to join the clubhouse and was reimbursed half of this amount by Global as he would meet clients at the clubhouse for the purpose of fostering business contracts.

(4) During the year, Paul paid HK$25,000 to his family doctor for medical consultations in respect of his family. Paul produced all the medical receipts but Global only approved and reimbursed HK$10,000. Global has not established any medical insurance scheme.

(5) Global provided Paul with a car and a driver. The car was leased from a car agency in the name of Global, at a monthly rental of HK$6,000. The driver was hired by Global at HK$9,600 per month. The total petrol and maintenance costs for the car for the year were HK$80,000, all of which were paid by Paul and reimbursed by Global. Paul estimated that about 20% of the usage of the car did not relate to Globals business.

(6) Global employed an amah for Paul at a cost of HK$4,500 per month and refunded Paul his utilities bills, which were HK$34,000 for the year.

(7) In January 2020, Paul donated HK$24,000 to the Hong Kong Red Cross.

(8) Paul contributed HK$20,000 to a retirement scheme in the US.

(9) Pauls wife was not working. He maintained his unmarried daughter (aged 20) who is now studying a full-time degree program in the US.

(10) Pauls father-in-law, aged 65, lives in a registered care home in Hong Kong and he paid care expenses of HK$120,000 during the year.

REQUIRED: Compute the Hong Kong salaries tax liability of Paul for the year of assessment 2019/20. Ignore any provisional tax and tax rebate.