Personal allowance when resident abroad

For a non-UK resident British citizen living in France who has income in France and rents out a property in the UK. The share of the rental income is below the UK personal allowance threshold. Should the personal allowance take into account the foreign income, and if so, how can this be registered if it does not have to be declared on the UK self assessment return (and the tax is fully paid in France)?

Hi James,
As non UK resident, you will only declare the UK income that you receive.
Thank you.