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

HMRC internal manual

Capital Allowances Manual

From
HM Revenue & Customs
Updated
, see all updates

Assured Tenancy Allowances: Apportionment

CAA01/S530

If the price paid for the relevant interest in the building covers more than the actual dwelling house, for example if it includes the land on which the house stands, make a just and reasonable apportionment to find out how much of the price is for the dwelling house. Proceeds from balancing events, for example insurance proceeds on destruction, should also be apportioned in this way.