Article 11 DTA?

Dear HRMC admin, I moved from HK to UK on 11 Oct 2022. I am a UK tax residence and non-domicile status. I use arising basis in 2022/23 and 2023/24. I have MPF (Mandatory Pension Fund) in HK, which is generated from my past employment in HK. The said fund will generate “interests and bonus” monthly. This interests and bonus earned is not available to me until I withdraw the MPF (together with interests and bonus) in 2023/24. These interests and bonus will not been taxed in HK. According to article 11 of UK/HK double tax agreement. I would like to clarify this “interests and bonus” generated by MPF in HK is taxable in UK or not? Because of interests and bonus not available to me when earned, therefore arise is in 2023/24 when I withdraw the MPF. Do I need to declare the interests and bonus ? I need declare the interests and bonus when withdraw? Is classify as tax on foreign income or interest?

Hi
As you cannot access the interest, you dont declare it until 2023/24.