This section is used to add details of income received from land and property abroad. You can choose to enter each property into a separate section, or 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 Trust and Estate Tax Return Guide if needed (opens in a new tab).
- Open the required tax return, then select the Data input tab.
- If the required section is listed, select it and skip the next step. If not, select Add a new section.
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On Choose a section to add, under Foreign income, select Property.
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.
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Complete the following sections, then select Save changes.
Foreign property – details of property
- 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.
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Number of properties - enter the number of properties that you are including in this section, if you are aggregating property income for a country.
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Address - enter Change address to enter the address of the property. The address is not required for the tax return so is for memo purposes only.
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Is income unremittable?
Income and expenses
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Total rents and other receipts - enter the sterling value of all rents and other income, excluding chargeable premiums.
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Rents, rates, insurance, ground rents etc.
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Repairs, maintenance and renewals
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Residential finance costs
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Costs allowed as a deduction’ (75% in 2018, 50% in 2019 and 25% in 2020) - from 2020/21 tax year onwards this field has been removed as finance costs are no longer deductible as an expense. A 20% tax reducer on the amount of interest paid or income profits whichever is the smaller is given in the tax calculation.
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Other finance charges, including interest
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Legal and professional costs
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Costs of services provided, including wages
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Other expenses
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Total expenses
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Net profit or loss
Additions and deductions
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Adjustment for private use
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Balancing charges
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Total additions
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Capital allowances
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Includes enhanced ‘environmentally friendly’ allowances
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Cost of replacing domestic items
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Total deductions
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Adjusted Profit / (Loss)
Chargeable premiums and foreign tax
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Foreign tax paid on rents etc.
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Claim foreign tax credit relief?
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UK tax deducted
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Premiums charged
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Foreign tax on chargeable premiums