Foreign Income 26 - Total rents and receipts (excluding taxable premiums for the grant of a lease)

Include the full amount of any rents or other receipts you receive from any rights or interests you hold in land or property situated abroad, but exclude any chargeable premiums, as these go into 'Premiums paid for the grant of a lease' box.

Coronavirus support scheme payments are taxable and include payments from the Coronavirus Job Retention Scheme (CJRS), any other applicable HMRC coronavirus support scheme and payments you were entitled to receive from local authorities or devolved administrators.

If you received coronavirus support scheme payments, include the amount you received in this box (subject to further guidance below).

If you have received an assessment issued by an officer of HMRC in respect of a coronavirus support payment incorrectly claimed only include in this box the amount you retained.

Do not include in this box the amount of any sum that has been assessed which results in the repayment of coronavirus support scheme payments that you were not entitled to.

Do not include CJRS payments received as an employee whilst furloughed.

If you received a CJRS or any other applicable HMRC coronavirus support scheme payment that you were not entitled to and you have not voluntarily paid it back to HMRC or you have not received an assessment issued by an officer of HMRC in respect of the incorrectly claimed payment, answer the question 'Did you incorrectly claim an amount of a coronavirus support payment?' on page 2 of 'Tailor your return'.