Land and property overseas section (SA800)

Use this section to add details of income received from land and property abroad. Do not use this section to input details of Furnished Holiday Lets in the EEA - these should be entered in the Income from property section.

When entering income from overseas land and property you can choose to enter each property into a separate section, or you can place all properties from a single country into the same section - the results will be automatically aggregated.

All amounts of foreign income received and foreign tax paid must be entered in sterling.

Refer to the HMRC Self Assessment Partnership Tax Return (SA800) guidance if needed (opens in a new tab).

  1. Open the required tax return, then select the Data input tab.

  2. If the required section is listed, select it and skip the next step. If not, select Add a new section.

  1. On Choose a section to add, under Foreign income, select Land and property overseas.

    2. If the section is crossed through, it has already been added to the tax return. To adjust it the existing values, close the window and select the section on the Data Input tab.

  2. Complete the section as follows, then select Save changes.

  • Period start - enter the start date of the accounting period.

  • Period end - enter the end date of the accounting period.

  • Country - enter the name of the country where the property is located. If there are multiple properties in a country then you may choose to aggregate the details into a single section, or enter each property separately. If you have properties in more than one country then use a different section for each country.

  • Number of properties - enter the number of properties that you are including in this section, if you are aggregating property income for a country.

  • Address - select Change address to enter the address of the property. The address is not required for the tax return so is for memo purposes only.

  • Is income unremittable? - tick the box if the partnership has income arising outside the UK that it’s unable to remit to the UK because of exchange controls or a shortage of foreign currency in the overseas country, to claim that the unremittable income should not be taxed.

  • How are income and expenses calculated? - select from the drop-down list either ‘Accruals (traditional) basis’ or ‘cash basis’.

Enter the values for each of the below fields if applicable:

  • Total rents and other receipts

  • Rent, rates, insurance, ground rents, etc.

  • Repairs, maintenance and renewals

  • Finance costs for residential properties

  • Residential finance costs allowable (for tax years 2017/18 to 2019/20 only) - from 2020/21 Residential finance costs are no longer allowable as a deductible expense against the rents received.

  • Other finance charges, including interest - applies to tax years prior to 2020/21.

  • Non-residential property finance costs - applies to tax years from 2020/21

  • Legal and professional costs

  • Costs of services provided, including wages

  • Other expenses

  • Total expenses - IRIS Elements Tax and Accounts will show the sum of the expenses entered.

  • Net profit or loss - IRIS Elements Tax and Accounts will show the difference between income and expenses.

  • Adjustment for private use

  • Balancing charges

  • Total additions - the sum of any additions is shown.

  • Electric Charge Point Allowance (added from 2022)

  • Structures And Buildings Allowance (added from 2022)

  • Zero-emission car allowances (added from 2022)

  • Capital allowances

  • Includes enhanced environmentally friendly allowances (this applies to tax years prior to 2021/22)

  • Cost of replacing domestic items

  • Total deductions - shows the sum of the deductions entered.

  • Adjusted Profit / (Loss) - shows the net profit or loss with the adjustments taken into account.

  • Foreign tax paid on rents etc.

  • Premiums charged

  • Foreign tax on chargeable premiums