HMRC internal manual

Property Income Manual

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

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