Foreign property income

Hi there, I have only one foreign property rental income (more than GBP1000) and I will fill in the foreign page, but I am not sure if I should "also" fill in the UK property page As the SA105 note stated below....the last sentence a bit not clear , does it mean if i have foreign property income more than GBP1000 then i also need to fill in UK property page? Thanks a lot Fill in the 'UK property' pages if you receive: • rental income and other receipts from UK land or property• income from letting furnished rooms in your own home• income from furnished holiday lettings (FHL) in the UK or European Economic Area (EEA)• premiums from leasing UK land• inducements to take an interest in letting a property (a reverse premium) of over £1,000 (including any income from foreign property reported in the ‘Foreign’ pages).

Hi,

So that the foreign property profits can be brought into the tax calculation, you will need to declare the property income and expense on SA105 or in the online property income section.  

As you will have paid foreign tax on the property income, you would also complete the foreign section, to work out how much foreign tax credit relief is available.

Thank you.

Hello - this is unclear. I have the same issue. When doing my self assessment, do I complete the FHL section and the foreign income section? Or just the FHL section?

Hi,
Please refer to the SA105 and SA106  help notes.
UK Property Notes
Foreign notes (2023-24)
If you receive income from FHL in the European Economic Area (EEA) you must complete the SA105 UK property pages. If you want to claim Foreign Tax Credit Relief on any foreign tax paid on your EEA FHL fill in the section ‘Foreign tax paid on employment, self-employment and other income’ on page F6 of the Foreign pages.
More information about FHL can be found in our HS253 on GOV.UK and Property Income Manual PIM4100. If you have a more specific query to your own circumstances then please expand further. 
Thank you.

Hi admin, Thanks for reply. I would like to double confirm on this. I have only 1 (one) oversea property rented out, - income = GBP 2,000 - foreign tax paid = GBP 600 - use property income allowance of GBP 1000 - i.e. taxable income = GBP400 I have 0 (zero) UK property with income I tried to follow the instruction to fill in both "Foreign SA106" and "UK Property SA105" pages, by putting the same income i.e. GBP2,000 under the "property income (field 20 in the physical form)" , however when I check the calculation, it has "double counted" the 2,000 i put in Foreign and UK Property Page. Would you kindly double confirm if I should delete the UK property page if I have 0 UK property? Or advise me if I have put a wrong number in the UK property page in this case? Thanks a lot.

Hi,

Thank you for your question.  You only need to complete the Foreign SA106 supplementary page to declare your overseas rental income. If you have filed your tax return online you can make an amendment yourself to remove the UK property page.  Details on how to do this can be found at:

Self Assessment tax returns

Thank you.

Foreign property income is money earned from renting or owning property outside your home country. It typically needs to be reported on your tax return, and you may need to pay taxes in both the country where the property is located and your home country, often with allowances for foreign tax credits or treaties.