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Posted Fri, 30 Jun 2023 21:30:46 GMT by massi
Hello, I am tax resident in the UK and I have a Furnished Holiday let in the EEA. I therefore am filling the EEA Furnished holiday lettings sections. ie. I am not completing the section on Foreign Income. However I have paid Tax on the income in the other country (Italy). I wanted to claim double taxation tax relief. Where do I enter the tax I already paid in Italy (which is rated 21% and therefore less than the tax I would need to pay in the UK). My understanding is that I would need to pay tax at the UK rate (currently at 40% for me) but as I already paid 21% in Italy I get relief for that and I would only be liable for the balance / difference in the UK. I just don't see where I can enter - in which section - the Tax paid in Italy to claim relief. Thank you for your help!
Posted Thu, 06 Jul 2023 15:01:33 GMT by HMRC Admin 20 Response
Hi massi,

You need to complete SA105 page as Italy is in the EEA.
The SA105 notes tell you what to do regards the tax already paid in italy
hUK property notes Tax year 6 April 2022 to 5 April 2023 (2022–23)

Thank you.

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