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HMRC internal manual

Property Income Manual

Introduction: Property Income: CT

Key Points on current rules

  • Current legislation for property businesses carried on through a corporate entity is within Part 4 CTA2009

  • Income from property profits and losses are computed in the same way as trading profits or losses as applied by s210 CTA2009

  • For rules on how companies can use losses from a property business please see PIM4230 onwards (and PIM4120 for Furnished Holiday Lets)

  • The finance cost restriction rules introduced for tax years 2017-18 onwards on dwelling related loans do not apply to CT customers