British taxpayer non-resident in 2018/2019. All income arises in UK and comprises state & other pensions and lettings income. Tax deducted at 20% from net lettings by estate agent. Does the taxpayer a) report ALL UK income and b) claim Personal Allowance on NR pages (SA109 box 16)? If he does not report ALL income, there will be an overpayment of tax but an underpayment if pension income is included. Is the PA given as a matter of course, even if only lettings income reported?