Foreign Property Owned ( was gifted ) but no rental income received - Self Assessment?

Dear Admin, I am a UK resident and I was gifted a flat in Hong Kong by my aunt A back in Nov 2018. Although I am also a resident of Hong Kong, I only go back perhaps once every couple of years at most. I have no access to and do not possess any of the rental income from Day 1 as part of the agreement with my family upon receiving the flat as a "gift". All rental income has been paid to my aunt B and she solely manages the property. However, as the owner of the flat, I am obliged to pay income tax on the rental income receipted in Hong Kong even though I have not received a penny since the start. Please kindly advise if I would still need to report the rental income on the flat which I have never received as a foreign income in my self-assessment? No money will be remitted to the UK as I have genuinely received no income from the flat and hence, nothing can be remitted anyway. Thank you.

Hi YHK,
As the property is in your name you are seen as the beneficial owner of any income received irrespective of it being paid to you or not. as a UK resident you need to declare your worldwide income and this would still be classed as rental income.
If you are non domiciled and claiming the remittance basis then you would not include it.
Thank you.