Rental income from one foreign property

I'm filling my self assessement tax return on line. Feel confused to some of the questions. Need help and guidance to complete it. 1. In the "tailor your return" section, because I got income from a foreign property (but I do not have any UK land/ property), I answer YES to the question "Did you receive income from UK land and/or property (including income from foreign property) over £1,000? " . Is it correct? 2. Since I don't have any UK property, should I delete the whole "UK property" section and complete the "Foreign property" section only? Or, do I still have to complete the "UK property" section?

Hi Mark Tang,

You are correct, as you are in receipt of income from foreign property, you would indicate this through the SA106 Foreign supplementary page unless your income from property is less than £1,000 or allowable expenses are higher than your turnover and you wish to claim relief for the loss in future years.
In addition to this, if your foreign property income exceeds £1,000, then you would complete the SA105 UK property supplementary page as well, filling in boxes 5.1 for furnished holiday lettings or box 20.1 for UK property income depending on the property type.

Thank you.

Thank you for your reply. Do you mean that even that it is a foreign property, if the income is higher than £1,000, I still need to fill in the “UK property” section?

HI, Thank you for your question . You can still claim the property income allowance of £1000 for foreign properties. If you consider the property income manual reference PIM4426 then there is no mention of any foreign property exclusion. As long as there are ‘relievable receipts’ for all of their ‘relevant property businesses’ See link : Property Income Manual  . Thank you