Mr. Yip is an engineer working in Tai Man Ltd., a Hong Kong company. On 1 September 2021, the company seconded Mr. Yip to work in its subsidiary in Shanghai. Mr. Yip returned to Hong Kong for 15 days during Chinese New Year in 2022 and 2023. He did not render any services during the 15 days in Hong Kong. He received the same monthly income from the Shanghai subsidiary, but his provident fund remained with the parent company in Hong Kong. REQUIRED: Explain to Mr. Yip whether his income received in the Mainland will be subject to Hong Kong salaries tax in the years of assessment 2021/22, 2022/23 and 2023/24.