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  1. Home
HMRC internal manual

Property Income Manual

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
9 June 2025 - See all updates
  1. Back to contents
  2. PIM1900

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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