Income from property abroad

20/05/2019 06:32:29
A relative is returning to UK after living abroad for many years. As a dual national they will enter UK on their British passport and intend to live and work here. If they let their existing foreign home will they have to pay tax on that income? If UK was only their temporary home for say 2 years, would the income be treated any differently?

Re:Income from property abroad

20/05/2019 12:04:34
Hi Scarlet

Thank you for your question. I would advise you that the taxation of your relatives Income from Property would be dependent on whether they are treated as being a UK resident or whether they would claim to be treated as a Dual Resident. I would therefore ask you to please refer to the guidance held at
and also to the Help sheet HS302
I hope this helps