HMRC internal manual

Property Income Manual

• From: HM Revenue & Customs
• Published: 10 April 2016
• Updated: 27 November 2020, see all updates

How rents from UK properties are taxed

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
23. PIMUPDATE001

    update index