UK Resident, (non-dom) with rental income from Jamaica

[AdamS93]

Just to double check.

We have a client who has inherited 3 residential properties located in Jamaica. On quick reading of Article 12 of the Double Taxation Treaty with the UK for 'immovable property', the income is only taxed in the country where the property is situated.

Does immovable property include dwellings? It doesn't say specifically in the DTT but I have never seen a walking house.

Thanks

[maths]

Yes immovable property includes a dwelling.

The treaty does not state that only the country of location of the property can tax rental income from it. That country has primary taxing rights but the country of location of the resident receiving the rents may also levy tax on the rents (but is required to then give a tax credit).