kmli_UKGOVForum

I move to the UK with BN(O) visa and become tax resident in the tax year 2022-23. My major incomes come from the interests of overseas bank saving accounts and dividends of investment funds as well as the monthly pension paid by the Hong Kong SAR Government after my retirement. My total overseas interests and dividends is less than £10000 in the tax year 2022-23. However, I am confused whether I need to report my monthly pension since according to the ARTICLE 17 of the UK-HONG KONG DOUBLE TAXATION AGREEMENT: "Pensions and other similar remuneration (including a lump sum payment) arising in a Contracting Party and paid to a resident of the other Contracting Party in consideration of past employment or self-employment and social security pensions shall be taxable only in the first-mentioned Party." As the pension is paid by my past employer: The Hong Kong SAR Government, it seems that I have no lability to report it in my tax return in the UK. I also understand that I am not required to file my tax return for my overseas incomes from interests and dividend as the total is less than £10000. Given the above information, am I correct to conclude that I am not required to launch any tax return in the tax year 2022-23? Looking forward to seeing your reply soon.