Foreign Income 24 - Unused Residential finance costs brought forward from earlier years

Enter the amount of unused residential finance costs brought forward from earlier years.

For each property business if:

• the total of unused residential finance costs brought forward plus residential finance costs, incurred in year, does not exceed the amount of the property profits, include the full amount of unused residential finance costs brought forward
• the total of unused residential finance costs brought forward plus residential finance costs, incurred in year, exceeds the amount of the property profits, you can only include the amount of unused residential finance costs which, when added together with residential finance costs incurred in year, is equal to the amount of property profits

Any balance of the residential finance costs which is still unrelieved, may be carried forward to future years of the same property business.