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Posted Thu, 20 Oct 2022 11:03:13 GMT by Scott Johnston
Born in the UK but I am now resident in Italy. Have just started to be taxed by Italian tax authorities on UK Property Rentals for which I've already filed self assessment tax returns in the UK. How do I reclaim the UK tax, and do I need to continue filing UK returns?
Posted Mon, 24 Oct 2022 15:17:20 GMT by HMRC Admin 10
The double taxation agreement between the UK and a foreign country, has a section on immoveable assets.
In the case of UK/Italy, article 6 covers ""Income from immovable property"", which can be found at:
Italy: tax treaties
Paragraph 1 advises ""Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State"".
This means that the income arising from land and property in the United Kingdom is taxable in the UK.
Paragraph 3 also confirms this ""The provisions of paragraph (1) of this Article shall apply to income derived from the direct use, letting, or use in any other form of immovable property."
As you are receiving income from UK land and property, you meet the criteria for self assessment tax return, which means that you will need to complete at a tax return every year.
If you have not registered for self assessment, you can do this at:
Register for Self Assessment
If the Italian tax authorities are taxing this income, you will need to claim tax relief from them, regarding the tax paid, if any, in the UK on UK residential property.

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