Rental property in Italy- UK/Italy Double Taxation Relief

Hello, a UK resident individual receives rental income from a property in Italy, which is subject to tax in Italy. The owner of the rented property can choose whether to apply ordinary taxation (IRPEF) or substitute taxation (cedolare secca) to the rental income in Italy. The cedolare secca is a tax in lieu of IRPEF. If the individual chooses the substitute taxation (cedolare secca) which is paid in Italy, can this be claimed as foreign tax credit relief in the UK self assessment tax return? This appears to not be specified in the HMRC manual DT10153 - Italy: Admissible taxes. Thank you.

Hi shahana,
Yes, the UK / Italy tax treaty allows both countries to tax income from property.
HMRC has no influence on the method of calculating the tax in Italy and in your tax return, you claim up to 100% of the tax paid on that income, as a foreign credit.
The allows you to benefit from the double taxation rules contained within the treaty.
Thank you.