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

Hi , My wife (UK resident and non domiciled) earned total salary income in UK less than 50000 GBP for FY 2023-2024. There was no other income earned by her in UK. We jointly own a house in India for which we received a total rent of INR 3,30,000 for FY2-23-2024 in an Indian bank account. Given the flat is jointly owned by me and my wife (50:50), the total rental income attributable to her would be 50% of 3,30,000 = INR 1,65,000 (approx GBP 1481). Given this income is less than 2000 GBP and more than 1000 GBP , does she need to file self assement income tax for FY 2023-2024? Please advise. Thanks,

Hi,
As your wife was in receipt of taxable income from abroad she would need to file a self assessment tax return and include the foreign income page with details of the property income received. Any foreign tax paid on this property income can be claimed also.
Thank you.