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HMRC internal manual

Property Income Manual

Abbreviations used

The following abbreviations are used in the Property Income Manual:

APSS Audit and Pension Scheme Services
BIM Business Income Manual
CA Capital Allowances Manual
CAA Capital Allowances Act
CAR Charities Assets and Residency
CG Capital Gains Manual
CGT Capital Gains Tax
CLRA Commonhold and Leasehold Reform Act
CT Corporation Tax
CTM Company Taxation Manual
EIM Employment Income Manual
ESC Extra statutory concession
FA Finance Act
FISMA Financial Services and Markets Act
HMRC Her Majesty’s Revenue and Customs
ICTA Income & Corporation Taxes Act
IN Independent Taxation Manual
INTM International Manual
IR Inland Revenue
IT Income Tax
ITA Income Tax Act
ITTOIA Income Tax (Trading and Other Income) Act
LTA Landlord and Tenant Act
MIRAS Mortgage interest relief at source
NIC National Insurance Contributions
PAYE Pay As You Earn
PIM Property Income Manual
RE Relief Instructions
RG Residence Guide Manual
SA Self assessment
SALF SA Guide: The Legal Framework
SI Statutory Instrument
SP Statement of Practice
TB Tax Bulletin
TCGA Taxation of Chargeable Gains Act
TMA Taxes Management Act
TSEM Trusts, Settlements and Estates Manual
UK United Kingdom