Foreign Property Income

This guide explains how to manage foreign property income submissions in My Tax Digital, including income & expenses, adjustable summaries, and annual adjustments & allowances.

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1. The Foreign Property Income Hub

The Foreign Property Income screen is the main management hub for a foreign property business. Its structure mirrors the UK Property hub.

Card	Description
Obligations	View open and fulfilled income & expense submission periods.
Income & Expenses	Retrieve and review previously submitted cumulative income and expense figures.
Adjust Income & Expenses	Submit or update an Adjustable Summary.
Adjustments & Allowances	Submit annual adjustments and capital allowances.

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2. Income & Expenses

Foreign property income and expenses are grouped by country. Each submission period has a separate Income & Expenses record.

2.1 Viewing Income & Expenses

The view screen shows all submitted income and expense figures, grouped by country.

Income fields displayed per country:

Field	Description	SA106
Total rent and other income	Total rental income and other receipts from properties in this country.	Box 14
Other property income	Other income from foreign properties not included above.	Box 14
Premiums of lease grant	Taxable premiums received for granting a lease.	Box 16
Foreign tax taken off or paid	Foreign tax deducted from or paid on the income from this country.	Box 28
UK tax taken off	Any UK tax already deducted from the income from this country.	Box 29

Click Prepare update to unlock editing.

2.2 Updating Income & Expenses

When updating in Bridging mode, income and expenses are provided per country. Each country's data is submitted via a spreadsheet import.

Select countries

Add one or more countries using the country selector dropdown. A separate section will appear for each selected country.

Importing figures

For each country, click SA106 Template (XLSX) to download the spreadsheet template. Fill in your cumulative income and expense figures, then click Import figures to upload the completed spreadsheet.

The submission period dates (From/To) are also editable when updating.

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3. Adjustable Summaries

An Adjustable Summary (BSAS) allows HMRC to adjust the cumulative income and expense figures already submitted for a period. It is required before your final tax calculation can be performed.

3.1 Updating an Adjustable Summary

When updating in Bridging mode, provide the adjusted income and expense figures per country.

First, indicate whether adjustments are required (Yes/No). Then select the relevant countries and provide per-country figures:

Income (per country)

Field	Description	SA106
Total rents received	Total rental income from properties in this country.	Box 14
Premiums of lease grant	Taxable premiums received for granting a lease.	Box 16
Other property income	Other income from foreign properties in this country.	Box 14

Expenses (per country)

Choose Consolidated (single figure) or Granular (individual categories). Granular categories include: Premises running costs, Repairs and maintenance, Financial costs, Professional fees, Cost of services, Residential financial cost, Travel costs, and Other.

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4. Adjustments & Allowances

The Adjustments & Allowances screen records annual capital allowances and property-specific adjustments. This corresponds to the adjustments section of your SA106 (Foreign) supplementary page.

Foreign property adjustments and allowances are also provided per country using the country selector.

4.1 Viewing Adjustments & Allowances

The view screen shows currently submitted figures grouped by country. Click Prepare update to unlock editing.

4.2 Updating Adjustments & Allowances

Select the relevant countries, then provide figures per country:

Adjustments (per country)

Field	Description	SA106
Private use adjustment	Reduction for any private use element of the property.	Box 19
Balancing charge	Charge arising on the disposal of a capital asset previously claimed against.	Box 20

Expenses (per country)

Field	Description	SA106
Annual investment allowance	100% first-year allowance on qualifying plant and machinery.	Box 21
Property income allowance	The £1,000 property income allowance, if claimed instead of actual expenses.	Box 14.1
Other capital allowances	Allowances for equipment and vehicles in this country.	Box 21
Structures & Buildings Allowance	Annual SBA on qualifying commercial building expenditure.	Box 22.1
Electric charge-point allowance	100% first-year allowance on electric vehicle charging equipment.	Box 22.2
Zero-emission car allowance	100% first-year allowance on new zero-emission cars.	Box 21.1
Residential finance costs	Finance costs for residential lettings subject to the finance cost restriction rules.	Box 24.1