dependent territories not to pay tax, an English newspaper claims.

At present the Governor of Bermuda shares tax-free privileges with the Governor of Hong Kong, Mr. Chris Patten, according to the English Daily Mail today.

But Mr. Patten is expected to face a tax bill in the region of $43,000 when the Queen starts to pay tax.

The Hong Kong Governor, himself, suggested that the colony's Government should examine his personal tax position in light of the Queen's offer to pay in Britain.

But it is unlikely to change the tax-free status of the Lord Waddington or his successors.

In fact, there has been no suggestion that the Bermudian post should be taxed because the Island has no income tax at all.

A Government House spokesman said the former British Home Secretary, who earns a salary in the region of $115,000 paid by Government, does pay the same taxes -- including hospital levy -- as other Bermuda residents.

Governor's `plum job' Mr. Patten is paid an annual salary of more than $270,000 per annum, amounting to $23,000 a week. His annual $59,500 entertainment allowance will be unaffected.

The Daily Mail article described the Hong Kong and Bermuda posts as "the plum jobs among the colonies''.

It said all other governors of British dependent territories, like the Falklands, are diplomats paid by the British Government and taxed as if they were living at home. Their salaries do not match Lord Waddington and Mr.

Patten.

Mr. Patten has just left hospital after a heart operation, but is unlikely to continue his official duties for six weeks.