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.
Documents
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.
Published 22 November 2017