Summary

Taxation of rent and other income from UK property. Taxation of overseas property income received by UK residents.

Contents

  1. PIM0500
    Abbreviations used
  2. PIM1000
    Introduction
  3. PIM1050
    Income chargeable
  4. PIM1090
    Cash basis for landlords
  5. PIM1100
    Use of trading income rules
  6. PIM1110
    Income excluded from UK property business
  7. PIM1200
    Premiums
  8. PIM1210
    Other sums treated like premiums
  9. PIM1900
    Deductions
  10. PIM2500
    Beginning and end of a rental business
  11. PIM3010
    Capital allowances
  12. PIM3200
    Furnished lettings
  13. PIM4000
    Rent-a-room
  14. PIM4100
    Furnished holiday lettings
  15. PIM4200
    Losses for Income Tax
  16. PIM4230
    Losses for Corporation Tax
  17. PIM4300
    Rents related to a trade or profession
  18. PIM4400
    Property allowance
  19. PIM4700
    Rent from property outside the UK
  20. PIM4800
    Overseas landlords
  21. PIMFEEDBACK
    Feedback
  22. PIM7000
    Archived guidance