Foreign property data entry

The parent page shows all properties registered with HMRC and those added manually in Making Tax Digital (MTD).

Parent screen

The
Parent
screen lists all properties registered with HMRC and added manually in Making Tax Digital (MTD).
Foreign property fields
Name
Description
Property Name/First Line of Address/Postcode/Country Code
Digita updates this grid based on the entry you provide in the
Rental
schedule.
Accounting Type
Select
Accruals
or
Cash
basis of accounting.
Business ID/Commencement/Cessation
Digita auto-populates these fields based on information provided to HMRC. You can't manually change them in MTD.
Three-Line Accounting
Use this simplified expenses option only when the taxpayer's total annual income is less than £90,000. If the total annual income exceeds £90,000 for the tax year, you'll need to report detailed expenses.
Report Consolidated Expenses
Select this checkbox to report consolidated expenses. This action clears existing data for unsubmitted quarters and requires you to re-import the data.
Calendar Election
Use this option for clients with an accounting period that begins on 1 April and ends on 31 March. Digita disables these checkboxes after you make the 1st submission.
Calendar Election Previously Claimed
Select this only if you previously claimed a calendar election. This changes the obligation periods to begin on 6 April and end on 31 March. Adjust income and expense details for the period from 1 April to 5 April in the Annual section.
Elect for Quarterly Calendar Election
Select this option if the client's accounting period begins on 1 April and ends on 31 March. This changes the obligation periods to begin on 6 April and end on 31 March. Adjust income and expenses details for 1 April to 5 April in the annual section.

Rental

Enter the relevant information for the property. Digita feeds the information through to the Foreign Property schedule.
  • Property name
  • Property description
  • Address line
  • Postcode

Quarterly data

HMRC requires digital linking for quarterly submissions. Data will need to transfer digitally through a spreadsheet.
Quarterly submissions follow a cumulative approach. Every quarterly submission includes data from all previous quarters.
From 2025/26, HMRC requires you to report Foreign Property income and expenses at the country level rather than listing them separately by individual property.
Name
Description
Import
  • Import Spreadsheet
    : Upload a spreadsheet that contains the client's income and expenses for the quarter.
  • Review Spreadsheet Mapping
    : Review and verify that each transaction row from the spreadsheet maps to the correct tax category.
Clear
Clear all data within a quarter.
important
This action deletes all amounts entered for this quarter and affects annual totals.
Refresh
Refresh existing data in a quarter.
Last Imported
Date and time of the most recent data imported for the quarter.
U.K. Tax Paid:
Enter any U.K. taxes paid towards Foreign Property manually in this field.
Foreign taxes
Select
Claim foreign tax as deduction
to claim foreign tax as a deduction rather than Foreign Tax Credit Relief (FTCR).
  • If you enter a foreign tax amount without claiming a deduction, Digita calculates Foreign Tax Credit Relief (FTCR) automatically. Verify this calculation via
    Reports
    Digita Reports
    Tax Calculation
    Foreign Tax Credit Relief
    .
  • Residential financial costs:
    You can use both current period costs and brought-forward costs. However, Personal Tax doesn't transfer over brought-forward amounts automatically from previous tax years. You'll need to add these amounts by importing a spreadsheet.
Residential financial costs
You can use both current period costs and brought-forward costs. However, Personal Tax doesn't transfer over brought-forward amounts automatically from previous tax years. You'll need to add these amounts by importing a spreadsheet.
Workflow status
The workflow status is available from the 2026/27 tax year. You can select status checkboxes after you resolve all errors. If unresolved errors exist, the status checkboxes aren't available.
Workflow statuses
Status
Description
Prepared
Select this status when the quarterly submission is prepared. Digita makes all data in the quarter read-only and disables
Clear
,
Refresh
, and
Import from Spreadsheet
.
Reviewed
Select this status when the quarter is reviewed. Digita disables the
Prepared
checkbox. If you select
Reviewed
directly, Digita also marks the quarter as prepared.
Approved
Select this status when the quarter is approved. Digita disables the
Prepared
and
Reviewed
checkboxes. Digita also shows a padlock on the quarter row and locks the schedule for editing. If you select
Approved
directly, Digita also marks the quarter as prepared and reviewed.
To unlock a locked quarter, clear the statuses in this order:
  1. Clear
    Approved
    .
  2. Clear
    Reviewed
    .
  3. Clear
    Prepared
    .

Annual summary screen

Review the annual summary for the property business and make any adjustments. Digita automatically pulls in figures from the latest quarter. To override an amount, select the checkbox next to the amount.
  • Annual adjustments:
    • Structures and Buildings Allowance (SBA):
      Select the
      SBA
      or
      Enhanced SBA
      checkbox to claim the allowance. Digita shows a grid where you can enter SBA-specific information.
    • Additions/Deductions from Profit:
      These fields are enabled or not available based on the taxation type selected on the Foreign Property schedule. Enter positive amounts only.
  • Property Allowance:
    Select the
    Property Allowance
    checkbox and enter the amount. When you claim a property allowance, Digita excludes expense amounts from calculations.
    note
    If you clear the
    Property Allowance
    checkbox after entering an amount, the amount remains visible on the screen. Digita doesn't include the amount in the calculation.
  • Losses and Reliefs:
    Digita calculates these amounts automatically. Enter any losses brought forward from the previous tax year.
  • Capital allowance losses:
    If capital allowance losses exist, the
    Capital Allowance Set Against Other Income
    section becomes available. Use this section to decide whether to set off other income using capital allowance losses. You can apply this to the current tax year or next tax year.