Hong Kong resident with UK property income

Hi there, I am Hong Kong resident (non UK tax resident) and am having some property rental income in UK on a property jointly owned with spouse. Questions: 1. Should I fill in the Self Assessment 2. Based on the double tax treaty between UK and Hong Kong, can I get any tax relief on the property rental income 3. Can I claim the Personal Allowance 4. Should my wife also fill in the Self Assessment because of the jointly owned status of the property 5. Any other things to note please. Thanks very much.

Hi lamtinman,
Yes, you need to declare the income in the UK via a tax return as you are a non resident landlord.
If jointly owned, each party must declare their own share. as a resident of Hong Kong you are not entitled to personal allowances.
Further guidance is at:
Tax on your UK income if you live abroad
Thank you. 

Thanks very much for the reply. I have a few follow up questions. 1. From the link you mentioned above (https://www.gov.uk/tax-uk-income-live-abroad), it seems that I, as non resident, cannot use the HRMC's online submission. Can you confirm this understanding of no online submission is correct. 2. While I can choose to fill in a paper form, can I confirm that I should fill in both Forms SA109 (the ‘residence’ section) and SA105 (property section) and send them back by post. 3. Any other forms I should fill in ? There are some mention of SA100. Is this relevant to my situation of rental income only ? 4.How can I get the Unique Taxpayer Reference (UTR) ? How long will it be issued and can I meet the deadline of Self Assessment submission if I request the UTR now ? Thank you very much.

Further to the follow up questions above. I also see the possibility of using software supplier for submitting the Self Assessment. I also saw another forum which mentioned that before I can engage the software supplier, I should have "government gateway user ID and password". Questions - 1. is the government gateway user ID and password the only credentials to start engaging the software supplier ? (I understand of course that I have to pay for their services and that I also need UTR to start which my questions ask above and also below.) 2. Can I apply the government gateway user ID and password online or should I fill in Form SA1 and send to HMRC by post ? 3. If I have an UK post code, is it possible to apply the government gateway user ID and password online ? 4. is the process of obtaining this gateway user ID and password the same as obtaining UTR - I mean are they 1 application ? What is the leadtime of issuing the government gateway user ID and password ? Thanks very much.

Hi Iamtinman,
You can register for Self-Assessment on-line at:
Check how to register for Self Assessment.
After registration and receipt of your Unique Taxpayer Reference (UTR), you will need to request a return along with the relevant Supplementary Pages you require for completion namely SA105 and SA109.
Please see guidance at How to complete your tax return for Self Assessment
Although the form can be downloaded, we ask customers to call our dedicated order line on 0300 200 3610 to request a copy so we can offer them extra support to file online if they are able to.
Customers who live abroad and who want to file their tax return online can use commercial software.
The paper filing deadline is 31 October 2024. 
Customers who file online have until 31 January 2025.
We cannot give you a time scale concerning your application for a tax return to be sent to you.
 It will be sent as quickly as possible following your request. 
If you fail to meet the deadline for filing your tax return you will receive a penalty notice. 
You can appeal against the penalty notice. 
Penalty information can be found here at: Appeal against a penalty charge notice: How to appeal a penalty charge notice. 
Thank you