Policy paper

Clarification to finance costs restriction for landlords

This tax information and impact note applies to individuals, partners ,trustees, and certain beneficiaries of deceased persons estates to whom the finance costs restriction applies.



This measure will clarify that the basic rate tax reduction is available to beneficiaries of deceased persons’ estates. It also ensures that the basic rate tax reduction applies and is calculated as intended.

Published 16 March 2016
Last updated 6 February 2017 + show all updates
  1. Contact details have been updated.
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