Rental income from Hong Kong property but owner is not mine

I'm UK resident and having a rental income from Hong Kong property. However, this rental property is not belongs to me, is my sister. She let me manage the property, and keep the rental income until she sell this property in future. For self assessment, how should I fill this income? foreign rental income, or gift from family? Thanks

Hi A Chan,
As the beneficial owner of the income, you would need to complete a Self Assessment tax return (SA100) and declare the overseas rental income in SA105.
If you paid tax on this in Hong Kong, you would also declare in SA106, claiming a Foreign Tax credit.
Thank you.