Old Age allowance from Hong Kong

Hi, I'm asking on behalf of my friend's parents. He receives Old age allowance monthly from Hong Kong government. Does he need to claim for tax return ? is the income taxable in the UK?

Hi,

Under Article 17 of the double taxation treaty, the government pension from Hong Kong is only taxable in Hong Kong and does no need to be declared here and so no tax return is required.

2010 Hong Kong-UK DTA

Thank you.