API Docs / Operations / Client - MTD Foreign Properties

Client - MTD Foreign Properties

HMRC's register of a client's foreign properties, which exists from tax year 2026-27 onwards. A foreign property income source holds several lets, and HMRC changed how a let is named between two adjacent years: by country code up to 2025-26, by a registered property identifier from 2026-27. That makes the register a precondition for filing rather than a settings page — until a property exists, nothing about the let can be sent. Registering is not idempotent: each call creates a new property.