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Posted Tue, 26 Dec 2023 22:57:18 GMT by
I hold a property aboard and rent it out for rental income, if the foreign tax liability is not paid, can I claim foreing tax credit relief?
Posted Mon, 08 Jan 2024 13:32:43 GMT by HMRC Admin 19

It is not really clear what you mean if the tax liability is not paid. However, please see guidance here:

Relief for Foreign Tax Paid 2023 (HS263)

Thank you.
Posted Mon, 08 Jan 2024 17:17:01 GMT by
I meant that the foreign tax liability is not paid within the year of assessment 2022/2023, but paid after 06/04/2023, can I claim the foreign tax credit relief?
Posted Tue, 09 Jan 2024 08:12:20 GMT by
I also want to know if I have foreign rental income tax payable in a foreign country, but finally, I do not need to pay because my foreign personal allowances and tax reductions cover all my foreign tax liability. May I still claim the foreign rental tax payable amount (before tax reductions) as foreign tax credit relief?
Posted Fri, 12 Jan 2024 19:06:13 GMT by HMRC Admin 25
Hi Wilson929,
You would include the foreign tax paid in the tax return that the foreign income is charged to tax in the Self Assessment tax return.
Thank you. 

Posted Mon, 15 Jan 2024 15:51:33 GMT by HMRC Admin 19
Hi namrac789,

Foreign Tax Credit Relief is only applicable to claim if tax has in fact been paid in the foreign country. Based on your situation no tax has been paid so there is nothing to claim.

You still need to declare the gross rental income received and any expenses incurred. You cannot claim a deduction for foreign personal allowances.

Thank you.

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