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  1. Home
HMRC internal manual

Property Income Manual

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

PIM2068 - Deductions: main types of expense: contents

  1. PIM2070
    Advertising expenses
  2. PIM2072
    Bad and doubtful debts
  3. PIM2074
    Cash back on loans
  4. PIM2076
    Cost of providing services
  5. PIM2078
    Costs due to common ownership
  6. PIM2080
    Criminal payments, bribes and similar items
  7. PIM2082
    Entertaining expenses and gifts
  8. PIM2100
    Expenses for own home
  9. PIM2105
    Fees for loan finance and similar items
  10. PIM2106
    Fines
  11. PIM2110
    Insurance premiums and recoveries
  12. PIM2120
    Legal and professional costs
  13. PIM2130
    Properties not let at a commercial rent
  14. PIM2140
    Rates and council tax
  15. PIM2200
    Rent collection
  16. PIM2205
    Rent paid out
  17. PIM2210
    Salaries and wages of employees
  18. PIM2215
    Sea walls
  19. PIM2220
    Travelling expenses
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