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HMRC internal manual

Property Income Manual

• From: HM Revenue & Customs
• Published: 10 April 2016
• Updated: 3 July 2020, see all updates

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1. Contents
2. PIM1900
3. PIM2050

Deductions: interest: contents

 

 

1. PIM2052

   Overview
2. PIM2054

   Restriction for income tax purposes from 2017/18: introduction
3. PIM2056

   Restriction for income tax purposes from 2017/18: apportionment
4. PIM2058

   Restriction for income tax purposes from 2017/18: calculation
5. PIM2060

   Further restrictions of relief for interest on a loan used to invest in a property partnership
6. PIM2064

   Interest paid abroad
7. PIM2066

   Swaps held by IT payers

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