Hi
Per the Double Tax Agreement with UK/HK, article 17 for pensions states that pensions arising in a contracting party paid to a resident of another contracting party shall be taxable in the first mentioned party.
UK/HONG KONG DOUBLE TAXATION AGREEMENT AND PROTOCOL
In terms of personal allowances, the following link,
Tax on your UK income if you live abroad, confirms an individuals right to UK personal allowance.
If an individual does not qualify for UK personal allowances against UK income within this guidance or under the terms of the double taxation treaty, automatically their residency status for the year would need to be considered as they may come out as UK resident in which case personal allowance would be available against UK taxable income.
You may wish to use the Statutory Residency Test to establish your residency status for the UK tax year 06/04/2023 to 05/04/2024 being the year that you arrived in the UK.
This may give you the confirmation of whether your UK personal allowances will be £12,570 and/or available in addition to the starting rate and personal savings allowance as mentioned.
Statutory Residence Test (SRT).
The amount of entitlement to starting rate for savings and personal savings allowance is dependant on your income level.
Please see the link that details this
Personal Savings Allowance
If you require any further advice, please contact HMRC and request to speak to a taxes technician, they may be able to provide you with additional clarification if the above links don't provide you with the answers you need.
