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HMRC internal manual

Property Income Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents

How rents from UK properties are taxed

  1. PIM0500
    Abbreviations used
  2. PIM1000
    Introduction
  3. PIM1050
    Income chargeable
  4. PIM1100
    Use of trading income rules
  5. PIM1110
    Income excluded from UK property business
  6. PIM1200
    Premiums
  7. PIM1210
    Other sums treated like premiums
  8. PIM1900
    Deductions
  9. PIM2500
    Beginning and end of a rental business
  10. PIM3000
    Capital allowances
  11. PIM3200
    Furnished lettings
  12. PIM4000
    Rent-a-room
  13. PIM4100
    Furnished holiday lettings
  14. PIM4200
    Losses
  15. PIM4300
    Rents related to a trade or profession
  16. PIM4700
    Rent from property outside the UK
  17. PIM4800
    Overseas landlords
  18. PIMFEEDBACK
    Feedback
Updates
  1. PIMUPDATE001
    update index
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