https://help.gosimpletax.com/hc/en-gb/articles/360000968210-Property-Foreign-Income-Traditional-accounting-or-Cash-Basis

https://help.gosimpletax.com/hc/en-gb/articles/360000968210-Property-Foreign-Income-Traditional-accounting-or-Cash-Basis

Cash basis is a simpler way of working out your property business profits or losses. You add up all your property income received (your turnover) and take off any allowance expenses paid in the year. Don’t include money you owe or owed to you after 5 April 2018. You can only use cash basis if your total income from foreign property (including FHLs in the EEA) is up to £150,000. If you have income from a foreign property and an FHL in the EEA, you must use the sameaccounting practice for both incomes. Box 14.2on the Foreign Income Page and box 5.2 on the Property Page must both be either present or absent.   Click on Foreign Income   Select the Income Category Land and Property abroad   Select YES on the question HAVE YOU USED CASH BASIS TO CALCULATE YOUR INCOME AND EXPENSES(BOX 14.2)