Rental income outside of Malta

Hi,
Rental income is normally taxed in the country where it arises, so in the UK. 
The problem is when you remit money to Malta. Until 2019 you could remit money to Malta in exemption of local tax if the money was of capital nature (i.e. you had savings in your account).
In 2020 the Commissioner for Revenue issued some new guidelines, and in particular:

"Remittances to Malta for ordinary expenses, such as living expenses, are presumed to be remittances of income unless proven otherwise, regardless of the foreign account out of which the remittance is made. When remittances are made for a capital purpose, such as the purchase of property in Malta, and the individual can show that they originate from moneys held abroad as capital, such as an inheritance or the proceeds from the sale of capital assets, they will be regarded as remittances of capital."

You can google this text and you will find the entire document.

I am afraid to say that rent is a living expense, and, if you remit money to Malta to pay rent or even use a credit card for your groceries, you have to declare the remittance and pay the tax.
Kind Regards
Andrea

Thank you for the reply.

So, as this income remitted to Malta is income from property rental (even though the property is in the UK), I assume I declare at as income from property and as such it would be taxed at the Malta property rental tax rate which is 15%?

Thank you,

Trav