Pension income from overseas pension scheme received outside the UK

Hi I would like to clarify about SA 106 F2 "Overseas pensions, social secuirty benefits and royalties". My friend received monthly pension from a pension scheme in Hong Kong in 23/24. My friend has reported this pension income in Hong Kong and paid Hong Kong tax thereof. He is a tax resident in UK in 23/24. The questions are: 1. I understand that under DTA between the UK and Hong Kong, pension paid in consideration of a past employment in Hong Kong will only be taxable in Hong Kong (country of resident), therefore the pension income is not taxable in the UK. In such case, I thinK my friend DOES NOT need to report the pension income in SA106 F2 "Overseas pensions, social secuirty benefits and royalties", am I right? 2. If correct: I notice that In note to SA106, it mentioned that "If you hae a pension that's not taxable in the UK because of a DTA, give full details of the pension's payer, pension and relevant DTA in 'Any other infomration' box on your tax return. Is that mean that even if he does not need to report the pension income in SA106 F2 "Overseas pensions, social secuirty benefits and royalties", he still have to report the amount recived, the name of pension payer and relevant DTA in "Any other informaion" Box, am I correct?

Hi,
You are correct, the pension should not be included within the foreign section. They should however make reference to it at the comments section of the return.
Thank you.