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Beta This part of GOV.UK is being rebuilt – find out what beta means

  1. Home
HMRC internal manual

Property Income Manual

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
20 December 2024 - See all updates
  1. Back to contents
  2. PIM1000

PIM1000 - Introduction: contents

  1. PIM1001
    Overview
  2. PIM1003
    Property Income: Income Tax
  3. PIM1005
    Property Income: Corporation Tax
  4. PIM1010
    Basis of assessment and time apportionment
  5. PIM1015
    Basis of assessment – special rules for end of tax year
  6. PIM1020
    What is a UK property business?
  7. PIM1025
    What is an overseas property business?
  8. PIM1030
    Jointly owned property & partnerships
  9. PIM1040
    Basis periods for partnerships
  10. PIM1045
    Life interest trusts

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