Pension and Rental income

Dear sir/madam, My mom has become UK tax resident in 2023, she still received HK government pension and some rental income from her farm in HK on a monthly basis. The amount of pension is about GBP8000k per year and rental income about GBP5000 per year. Does she need to file for self assessment in the UK? Is her income subject to UK tax?

Hi ,
 

Yes as she will need to declare the rental income. The pension income remains taxable in Hong Kong and doesnt need to be declared here . Thank you .