Property rented in Jersey

[tom 7000]

Nicci rents out a property in Jersey and has paid jersey tax . Nicci lives in the UK. Nicci is filling in her uk tax return and wants to claim double tax relief for the jersey tax. Nicci didnt know she had to do Jersey tax returns until I told her so she has done 5 years in one go. She will pay £2k Jersey tax for each year and owe them £10k altogether.

How do we allocate the jersey tax paid in her uk returns?

The Jersey year end is december. All the Jersey taxes will be paid in 2011.

ta

tom

[maths]

Double tax relief requires claims to be lodged.

Foreign tax is offset against the UK tax arising on the same income; thus cannot simply credit Jersey tax paid for 5 years on one UK tax year.

Need to apportion Jersey tax 75/25 to correspond to UK tax year.

Not sure if Jersey tax is a flat rate irrespective of quantum of income is in fact creditable?