https://help.gosimpletax.com/hc/en-gb/articles/360001411224-Foreign-Income-Residential-Finance-Costs

https://help.gosimpletax.com/hc/en-gb/articles/360001411224-Foreign-Income-Residential-Finance-Costs

The remaining 50% of the finance costs (the restricted finance costs’) from each residentialproperty business operated by persons abroad is used as a basis for calculating a reductionto your Income Tax.  To show this in box 13.1 of the SA106   Click on the Foreign Income Page     Click + INCOME Select the income category Assets Transferred/ Income Abroad     Enter 25% of your Finance costs       SAVE