Eligible amount for loss carried forward

Hello HMRC Admin, I am a non-UK resident and my only UK income is rental income from one residential property. I'd like to understand the eligible amount for loss carried forward in regards to treatment on financial cost/mortgage interest. The correct amount (for Box 43) should be: a) Adjusted profit/loss for the year minus full financial cost (i. e. SA 105 Box 38/41 minus Box 44) b) Adjusted profit/loss for the year minus 20% of financial cost (i. e. SA 105 Box 38/41 minus Box 44) Thank you. Regards,

Hi,

These boxes relate to the mortgage interest and not the actual rental income you receive. You can see guidance on what to declare in the boxes here:

UK Property Notes

Thank you.