Income from room rent - property abroad

Good afternoon, I am a Polish citizen currently residents in the UK and is registered as self-employed. My parents built and owned a house in Poland and they have transferred the ownership of the house to me. My father has passed away and my mother is still living in the property. My mother doesn’t pay any rents to me for living in the property. At the moment, my mother rents out one of the rooms and we agreed that she keeps the rental income wholly to support her living expenses in Poland. As the property is under my name, the tenancy agreement is between me and the lodger who rents the room. The rental income for this one room is less than £1,000 per year and tax is being paid in Poland. Please could you advise whether I need to declare the rental income in my Self Assessment tax return in the UK? Can you please also advise whether the tax is based on the actual income received from the rented room? Or is it based on the rental income that I expect to receive if I would rent out the whole house in the open market?

Hi,

As you are the legal owner of the property, then yes, you would need to declare this unless you transfer the beneficial ownership of income received by way of a legal trust deed.

You would declare this as foreign income.

Thank you.

Thank you Admin 19, Can you please advise whether I need to declare the actual income received from the rented room? Or should I declare the expected rental income if I rent out the whole house in the open market?

Hi

Thank you for your question. 
Please refer to rent a room guidance on Renting out your property: Landlord responsibilities, Rent a room in your home: Becoming a resident landlord and Rent a room in your home: The Rent a Room Scheme regarding rent a room and available allowances. 
If you decide to rent out the whole of your property then you will be required to complete a self-assessment tax return with an income from property page declaring the full income and expenses.
Actual income you receive from property income will be required to be reported.

Thank you