Foreign income on self assessment but live in USA - how to complete form

Hi My family live in the US full time but we complete self assessments as we rent out homes in the UK. My husband works full time in the US and is taxed accordingly on his US tax return. We do not transfer any money back to the UK. How does he complete the foreign income section as it is asking the following question on the self assessment form- Were you unable to transfer some or all of your overseas income to the UK? It is not the case we are unable to we just do not transfer any money into the UK and only keep the UK profit from the rentals in the UK bank accounts which we declare on the self assessments each year. So does he need to complete a foreign income section or does he selection yes he was unable to transfer to the question above? Thanks

Hi,

The double taxation agreement between the UK and the USA, allows the UK to tax income / gains from an 'immoveable assets' arising in the UK, such as property income. This is done by completing a Self Assessment Tax Return, to declare only that income which is taxable in the UK. You do not declare your non UK income on the tax return, so should not complete the foreign section at all (SA106).  

The paper tax return just to declare UK property incone, would comprise of SA100 (tax return), SA105 (property) and SA109 (Residence). Paper versions of the tax return and supplementary pages are available at:

Self Assessment tax return forms

Thank you.