Paying UK tax as a dual citizen

My girlfriend believes that she qualifies for British citizenship by way of her British dad. She is an Australian born citizen and has lived the entirety of her life in Australia. She does not/ has never had any UK income. If she has her citizenship recognised, will she need to do/ pay any tax?

Hi,

Only if she has UK income.

Please see further guidance here:

Tax on your UK income if you live abroad

Thank you.