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Posted Mon, 08 Jan 2024 00:08:41 GMT by GIOMAS
Hello, I am aware that I do need to declare income I gained in Italy from rented properties. All income has already been taxed in Italy. In my UK self assessment do I declare the foreign income and request the tax relief on page SA106. Is that correct? Do I need to attach or present any letters from the Italian tax authority or any tax receipts from Italy? Thank you very much for you attention. Best Regards, 

Name removed admin .
Posted Tue, 09 Jan 2024 10:30:33 GMT by HMRC Admin 2 Response
Hi,

The UK/Italy Double Taxation Agreement allows Italy to tax your overseas property (if you are usually a UK resident).

The tax deducted should be indicated on the SA106 and Foreign Tax Credit Relief claimed for the tax suffered to prevent double taxation of your liability. 

Thank you.
Posted Tue, 09 Jan 2024 12:25:56 GMT by
Does this situation also apply to a property in Spain?
Posted Wed, 10 Jan 2024 11:40:46 GMT by HMRC Admin 8 Response
Hi,
You have not specified any content to your question.
Please clarify your question confirming your residency status if it is in regard to whther your income from property overseas is taxable in the UK I presume. 
Thankyou.

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