Income on UK Property

[AM130674]

Trying to find an answer to this on HMC website but its not very clear.

You reside and work in Jersey and pay Jersey income tax. You also have a UK property that is rented out, and you pay Jersey tax on that income, should you not also pay UK tax as it is a UK income?

This isn't me but I am trying to find the answer for the person in question. They have been told they only pay Jersey tax on the rental income but I think they should be paying both?

Thanks!

Uk has the first right to tax so a Uk tax return needs to be completed and tax paid

Then if tax is also due in jersey a credit will be taken into account for Uk tax already paid

Thank you so much!