Tailor your return 05 - Income from UK property

If you received:

• rental income and other receipts from UK land and/or property
• income from letting furnished rooms in your own home
• income from letting furnished holiday accommodation in the UK or European Economic Area (EEA)
• premiums arising from leases of UK land
• an inducement to take an interest in any property for letting, a reverse premium

of over £1,000, including any income from foreign property reported on the 'Foreign section, answer 'Yes'.

Property income allowance

All income from property, including any foreign property, up to £1,000, is exempt from tax and does not need to be reported on a tax return.

Go to Tax-free allowances on property and trading income for more information.

If your total property income was less than £1,000, you may choose to fill in the UK property section because:

• you do not want to claim the allowance as your allowable expenses are higher than your turnover and you want to be able to claim relief for the loss against future property income
• you're a non-resident landlord and want to claim back tax paid under the non-resident landlord scheme