Can mortgage repayments for a commercial property be used as tax relief against rental income

I own a commercial property overseas and earn a rental income from it. I plan to buy another commercial property for which I plan to take mortgage. This new property will also provide me a rental income. When filing tax, can the mortgage repayment amount be deducted from the rental income of both properties? Thanks

Hi,
You cannot deduct finance costs such as a mortgage or mortgage interest as an expense.
A tax reducer applies at the basic rate of income tax.  For further information about the restriction:
Tax relief for residential landlords: how it's worked out
and PIM2054.
You can claim relief for both properties when completing the rental income section on the SA106 foreign pages:
Foreign notes for information on how to work this out.
Thankyou.