SA106 Foreign Property Income Format

Income and Expense Tracker for Foreign Property Landlords

Track foreign rental income and allowable expenses month-by-month in the exact format HMRC requires for your Self Assessment. This tracker follows the SA106-Formatted structure with automatic calculations, finance cost separation, and full tax year coverage for overseas properties.

  • SA106 Category Structure
  • Monthly Breakdown (April-March)
  • Finance Costs Separated
  • Automatic Totals Calculated
Preview Template
Income & Expenses
MTD Ready
All Foreign Property Income Categories
All Allowable Expense Categories
Residential Finance Costs Section
Monthly & Annual Totals

SA106-Formatted Tracker with All HMRC Categories

Everything you need to track foreign property income and expenses for Self Assessment filing under SA106 (Foreign Property) form requirements.

  • Foreign Property Income section (rental income, lease premiums, other income)
  • Property Expenses section (all HMRC-allowable categories)
  • Monthly tracking columns (April through March tax year)
  • Automatic category totals across 12 months
  • Residential property finance costs (separate for 20% tax credit)
  • Finance costs brought forward section
  • Rent, rates, insurance, and ground rents tracking
  • Repairs and maintenance expense capture
  • Legal, management, and professional fees logging
  • Service costs, including wages documentation
  • Travel expenses and utilities tracking
PREVIEW ONLY

INCOME AND EXPENSE TRACKER

Monthly Financial Tracking Template


Section 1: ACCOUNT INFORMATION


Account holder name: [Full name]

Tracking period: [Month/Year]

Start date: [Date]

End date: [Date]

Currency:

☐ GBP (£)

☐ USD ($)

☐ Other: [Specify]

Account type:

☐ Personal

☐ Business

☐ Joint


2. INCOME TRACKING


Salary/Wages:

Primary employment: £[Amount]

Secondary employment: £[Amount]

Overtime/Bonuses: £[Amount]

Other Income Sources:

Rental income: £[Amount]

Investment returns: £[Amount]

Freelance/Self-employed: £[Amount]

Benefits: £[Amount]

Other: £[Amount]

Total Monthly Income: £[Amount]

(Sum of all income sources above)


3. EXPENSE TRACKING


Housing:

Rent/Mortgage: £[Amount]

Council Tax: £[Amount]

Utilities (Gas/Electric): £[Amount]

Water: £[Amount]

Internet/Phone: £[Amount]

Insurance: £[Amount]

Transportation:

Car payment: £[Amount]

Fuel: £[Amount]

Public transport: £[Amount]

Car insurance/Tax: £[Amount]

Living Expenses:

Groceries: £[Amount]

Dining out: £[Amount]

Clothing: £[Amount]

Personal care: £[Amount]

Financial Obligations:

Credit card payments: £[Amount]

Loan payments: £[Amount]

Savings: £[Amount]

Other debt: £[Amount]

Other Expenses:

Entertainment: £[Amount]

Healthcare: £[Amount]

Subscriptions: £[Amount]

Miscellaneous: £[Amount]

Total Monthly Expenses: £[Amount]

(Sum of all expense categories above)


4. FINANCIAL SUMMARY


Total Income: £[Amount]

Total Expenses: £[Amount]

Net Amount (Income - Expenses): £[Amount]

Savings Rate: [%]

(Calculated as: (Net Amount / Total Income) × 100)

Why Every Foreign Property Landlord Needs Income & Expense Tracker Templates

Without proper monthly tracking, landlords with overseas properties might overpay tax, miss legitimate deductions, and face HMRC scrutiny on foreign income reporting.

Foreign property income receives higher scrutiny from HMRC. Without monthly tracking, you risk underreporting rental income. Missing or incorrect reporting results in penalties starting at 30% of unpaid tax for careless errors, rising to 100% for deliberate concealment.
Without monthly tracking, you'll struggle to apply correct exchange rates at filing time. HMRC requires specific rules for converting foreign income to GBP. Reconstructing conversions in January means using wrong rates, overpaying tax, or facing HMRC amendments.
Foreign residential mortgage interest gets a 20% tax credit, not a full deduction. Without proper tracking, landlords accidentally claim finance costs as expenses on SA106. HMRC will recalculate your tax and you'll owe the difference plus interest on late payment.
You're already paying tax in the property's country, then UK tax on the profit. Without monthly tracking, you miss management fees, travel costs, and professional fees. These forgotten deductions mean you pay more UK tax than necessary on already-taxed income.
HMRC expects detailed records for foreign property income, not annual estimates. Without monthly documentation, you can't demonstrate legitimate patterns if selected for enquiry. Foreign property returns face higher review rates, and poor records extend enquiries and increase costs.

Get Your Foreign Property Income & Expense Tracker Today

1

Download and Customise

Download the foreign property income & expenses tracker formatted for the 2025/26 tax year (6th April 2025 to 5th April 2026). All income and expense categories match exactly what HMRC requires on the SA106 form, so your totals transfer directly to Self Assessment for overseas property reporting.
2

Track Monthly as Income and Expenses Occur

Each month, enter rental income received from your foreign properties and expenses paid in the appropriate HMRC categories. The tracker automatically calculates totals for each category across all 12 months, giving you running visibility of your foreign property profit.
3

Separate Finance Costs Correctly

Enter foreign residential mortgage interest in the dedicated "Residential property finance costs" section, not in expenses. The tracker includes a reminder about the 20% tax credit, so you don't accidentally claim it as a full deduction on SA106.
4

Transfer Totals to SA106 at Filing Time

When Self Assessment opens in January, simply copy the annual totals from each category into the corresponding SA106 boxes. No calculations needed; the tracker has done the work throughout the year, ensuring accurate foreign property income reporting.

Understanding SA106 Requirements for Landlords

From your first foreign rental payment to filing Self Assessment, here's how proper tracking keeps you compliant and maximises deductions throughout the tax year.

1
April

Tax Year Starts (6th April)

Set up your tracker for the new tax year. HMRC requires April-March accounting for foreign property income, not calendar years or the property country's tax year. Starting with the correct UK tax year structure prevents period confusion and filing errors.

2
Monthly

Track Income and Expenses

Record foreign rental income received and enter expenses paid in specific HMRC categories like repairs, management fees, and travel to the property. Keep mortgage interest separate in finance costs for the 20% tax credit. Monthly tracking ensures nothing gets forgotten at year-end and maintains accurate exchange rate records.

3
Quarterly

Make Submissions to HMRC (if required)

If you're registered for Making Tax Digital for Income Tax Self Assessment, use your tracker to make quarterly submissions. Monthly records make quarterly reporting straightforward with accurate figures ready when needed. Non-MTD landlords continue with annual filing only.

4
Annually

Make Final Declaration

Transfer annual totals directly into SA106 boxes for foreign property. Each tracker category matches an SA106 line exactly. Just copy pre-calculated figures and submit your foreign property income return by 31st January.

Stop Overpaying UK Tax on Foreign Property Income

Download the complete SA106-formatted income and expense tracker with all HMRC categories, automatic calculations, and proper finance cost separation for the 2025/26 tax year.

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Frequently Asked Questions

Can I use this tracker for multiple foreign properties in different countries?

Yes. You can consolidate all foreign property income and expenses into one tracker since HMRC doesn't require a country-by-country breakdown on SA106. However, if you want individual property performance tracking or need to track foreign tax credits separately by country, use separate trackers for each property and create a summary sheet for SA106 filing. 

How do I handle currency conversion for foreign rental income?

Convert foreign income to GBP using HMRC's average exchange rate for the tax year or the actual exchange rate on the date you received the income. Enter the GBP amount in this tracker after conversion. Keep records of exchange rates used and original foreign currency amounts in case HMRC requests them during an enquiry. 

Do I need to report foreign property income if I'm paying tax in that country?

Absolutely yes. As a UK tax resident, you must report worldwide income to HMRC, including foreign property income. You may claim foreign tax credit relief for tax paid abroad, but you cannot simply exclude foreign income because you've paid tax elsewhere. SA106 is mandatory for all foreign property income. 

Should I track foreign property expenses in the foreign currency or convert monthly?

Track in GBP after conversion for each transaction. This creates an accurate monthly record and establishes the exchange rate you used throughout the year. Keeping only foreign currency amounts means you'll struggle to apply consistent exchange rates at year-end and risk HMRC questioning your conversions. 

Do I need to keep receipts if I'm tracking everything in this spreadsheet?

Absolutely yes. The tracker summarises transactions, but HMRC can request receipts, invoices, and bank statements to verify any SA106 claims. Keep all supporting documentation for at least 5 years after the 31st January filing deadline.