DISREGARED INCOME + UK PROPERTY INCOME

Dear Sir/Madam, I am non UK tax resident for 2023-2024 tax year but I am holding a UK passport and am a British citizen. I have around 30K pound for BTL property income and around 5K pounds for dividend from a UK unlisted trading company . My advisor told me that I cannot get personal allowance for my property income even if I am British because of the dividends I got is "disregarded income " . He said the PA is restricted by the rules of disregarded income on my property income. But I checked HS300 (2024) and it says that "With the exception of income from property in the UK and investment income connected to a trade in the UK through a permanent establishment, the tax charge for non-residents on investment income arising in the UK is restricted to the amount of tax, if any, deducted at source. If the tax charge is limited in this way, personal allowances will not be given against other income. This restriction does not apply in the overseas part of a split year". Can you clarify this please? Can I get personal allowance for my BTL income ? and if no, can I elect not to use "disregarded income" rules? Thank you. LT

Hi L T,
Please refer to guidance here:
Tax on your UK income if you live abroad
Thank you.