Non-residential property mortgage interest

I have a non-residential property overseas and need to pay mortgage interest. However, Box 24.1 of SA106 is only for 'Residential property financial costs.' Should I report my mortgage interest as property expenses in Box 17? Thank you very much.

Hi,
Yes, you are correct.
For non-residential properties overseas, tax relief for finance costs can be claimed in the box ’Allowable property expenses’.
If you are completing a paper tax return, you can find this on page F4 box 17 of the SA106.
You can also locate the guidance on the SA106 here:-  Foreign notes (2023-24)
Thank you.