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.