Overseas charity paid via Overseas Property income for UK resident & domiciled individual.

Hi, Under DTR (Double tax Relief) rules, If my overseas property rental ''business'' made donations to an overseas charity (in the territory where the income is earned) and the overseas authority has granted tax relief due to the charitable nature of the expenditure, will the overseas donation be eligible for UK tax relief (gift aid) when the overseas earnings are assessed for UK tax, considering that the overseas charity is not recognised by the Charity Commissions but the activities undertaken by the charity are considered charitable in the UK? For clarity, the overseas country is Israel, and I have not found any provisions for charity donations in the DT treaty. I am UK resident and UK domiciled for tax purposes.

Hi,

No, this will not be considered an expense for the rental income and you cannot claim gift aid on the payment.

Thank you.