Foreign Income 32 - Private use adjustment

Personal expenses are not allowable as a business deduction so if you've included in the 'Property expenses (rent, repairs, legal fees, cost of services provided)' field (which was on the previous page), any amounts that were not wholly for the business, enter the private (non-business) proportion in this box.

For example, if you let a property for only 8 months in a year and you use it yourself for the other 4 months, you could include the full annual cost of insuring the property in the 'Property expenses (rent, repairs, legal fees, cost of services provided)' field. If so enter the 4 months cost in this box.