Tax Return - Ground Rent received

[Sir Bagalot]

We own a flat along with a share of the freehold.

We're paid a proportion of the Ground Rents received annually. This has 20% deducted before we see it.

Where do I declare this on my tax return (along with the fact we've already paid the tax on it)?

[Eric Mc]

You declare the Gross (before tax) amount as part of your overall rental income. You can deduct from your overall self assessment tax bill any tax paid in advance through deduction at source.

[Sir Bagalot]

Thanks