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Hi, Thanks for your reply. I don't have a declaration of trust but instead i have a legal document 'Power of Attorney' which appoints my parents the right to to grant leases and tenancies of the said premises, and to pay tax of the premises. In such case, do i need to fill a self assessment? Thank you

Hi, I have an overseas property in hong kong, my parents rent it out and receive rental income to their own hong kong account, I never receive any of these rental income (and therefore is not my overseas income) and confirm that these funds were never remitted to the UK. Do I need to file a self assessment in such case? And what is the definition of overseas rental income?