When he says that he hates you reply "Oh!" In a neutral voice. If you are just walking along with him just keep walking, saying nothing! If he repeats say "Yes you already told me that!" still in a neutral voice. If he says it when you are at home, maybe doing something with him .... also say "Oh!" , stop doing whatever you are doing with him, start doing something for yourself ....make a cup of tea , read, whatever. When he asks to carry on whatever you were doing or asks to play a game or whatever say "No thank you! I don't want to ...with someone who hates me!" You have to keep it up for a while and may have to repeat it a few times, but such "gentle but firm withdrawal" works wonders and makes a child think more powerfully than being told off etc. Pick your moment to have a chat with him about the fact that you love him but that you don't like the unkindness. Praise him for the sort of good stuff that can easily be missed.....waiting to speak when someone else is speaking, compromising well, taking turns...and such like! All of this is steadily working wonders with my steadily cheekier, sometimes rude granddaughter who started school last September