Policy paper

Income Tax: mileage rates for unincorporated property businesses

This tax information and impact note deals with the introduction of fixed rate mileage expenses for landlords announced at Autumn Budget 2017.

From:
HM Revenue & Customs
Published
22 November 2017

Documents

Income Tax: mileage rates for unincorporated property businesses

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Details

Legislation will be introduced in Finance Bill 2017-18 to introduce new sections 94C to 94G Income Tax (Trading and Other Income) Act 2005.

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Published 22 November 2017

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