Foreign property income on traditional accounting basis

Hi I have a rented property and received rental income in 2023/24. It is located outside the UK. I have no other property income. I would like to know: 1/ May i opt to use traditional accounting basis for foreign property income? 2/ If yes do i need to mention I opt for this basis in any self assessment form, e.g. SA106 (Foreign) or SA100 (Main form)? 3/ Am I able to use property income allowance if I opt for this accounting basis to report my foreign property income?

Hi,
When you report your foreign property income in your Self Assessment return you will be asked if you have used traditional accounting rather than cash basis accounting.
You can use the £1,000.00 property income allowance in either scenario.
Please note that if you claim the property income allowance you cannot claim any other expenses.
You would need to decide whether it is more beneficial to claim your actual allowable expenses or claim the £1,000.00 allowance instead. 
Thank you.