Siuman011

Recently, I have clarified that my pension received from Hong Kong Government is not required to declare to the UK. However, I have previously contacted HMRC to register for Self Assessment, have received the letter for set up a Self Assessment record. It is stated necessary to complete a tax return. As the pension from Hong Kong Government is my only income, do I need to complete the tax return?

I came to UK on 25 Feb 2022 via BNO visa. After 183 days, I have been a tax resident. I only have the pension from Hong Kong Government as my main income in UK. Under UK/Hong Kong Double Taxation Treaty DT9207 Article 17, stated that pensions arise in Hong Kong are taxable ONLY in Hong Kong. Will this income therefore need to be declared under self assessment of the year 6 April 2021 and 5 April 2022?