Tax allowance when living overseas

Hello, Last year wife moved to HK with me after living in UK 20+ years. She holds Japanese passport with right to remain in UK. She now receives both UK state and private (tax deducted) pension and is completing a tax return each year. for 23/24 she will be non resident I guess. Will she get the personal allowance? I would have thought so but I read on HMRC and I’m not sure she meets the criteria below. Personal Allowance You’ll get a Personal Allowance of tax-free UK income each year if any of the following apply: • you’re a British citizen • you’re a citizen of a European Economic Area (EEA) country • you’ve worked for the UK government at any time during that tax year • You might also get it if it’s included in the double-taxation agreement between the UK and the country you live in. Could you please advise? Also does she have to complete anything other than the usual self assessment form? Thanks

Hi,
The tax treaty between the UK and Hong Kong, does not allow Hong Kong residents to claim personal allowances, unless they meet the criteria in some other way.  
The guidance noted for boxes 15 and 16 of SA109, confirm that a Japanese national living in Hong Kong cannot claim personal allowances, unless they meet the criteria in some other way.
Residence, remittance basis etc notes
Thank you.