Foreign Income 13 - Income from Land and Property abroad

Select the checkbox if you received any income from land and property abroad.

This includes any rents or other receipts from land and property situated overseas that you may have. It also includes any applicable HMRC coronavirus support scheme payments and payments you were entitled to receive from local authorities or devolved administrations.

Furnished Holiday Lettings in the European Economic Area (EEA)

From 22 April 2009 there has been a change in the treatment for furnished holiday lettings in the EEA. If you've income from the commercial letting of furnished holiday accommodation in the EEA you can claim the same reliefs that apply to commercially let furnished holiday accommodation in the UK. If you let qualifying holiday accommodation in the EEA and want to claim reliefs currently available under the furnished holiday lettings (FHL) rules, complete the UK Property section in respect of that accommodation.

If you want to claim foreign tax credit relief for any foreign tax paid on income from Furnished Holiday Lettings in the EEA you should complete the section headed 'Foreign tax paid on employment, self employment and other income' in the Foreign section.

Remittance Basis

The instruction to use the UK property section to report income from Furnished Holiday Lettings in the EEA does not apply if you make a claim to be taxed on the remittance basis.

If you want to pay tax on the remittance basis Helpsheet 264 - Remittance basis provides further information. You cannot file the supplementary pages online. If you want to file online, you will need to use commercial software.