Originally Posted by th4s

Tax on overseas property lettings
If you live and pay tax in the UK you must declare rental income from overseas property lettings on the foreign pages of your tax return. If you pay foreign tax on the income, you can usually get credit for this against the UK tax you have to pay on it.
Declaring income from overseas property lettingsYou have to declare any income you get from overseas property lettings on the supplementary foreign pages of the Self Assessment tax return.

How much tax you'll pay depends on whether you're 'resident' in the UK and 'ordinarily resident' or 'domiciled':
Resident
if you're in the UK for 183 days or more in a tax year, you're a 'resident' for that year for tax purposes
if you come to live in the UK permanently or to remain for three years or more you're resident from the date of arrival
you're also treated as resident if you're in the UK for an average of 91 days or more in a tax year (worked out over a maximum of four consecutive tax years)
Ordinarily resident
if you're resident in the UK year after year you will normally be treated as 'ordinarily resident'
you're treated as ordinarily resident in the UK from the date you arrive if it's clear that you intend to stay for at least three years