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HMRC internal manual

Property Income Manual

Deductions: premiums paid: interaction with capital allowances

CAA01/S4 contains rules to ensure that where relief is given under CTA09/S227 or ITTOIA05/S287 onwards, capital expenditure for capital allowances purposes must exclude sums taken into account in computing rental business profits. Similarly, amounts chargeable to tax as property income cannot also be taxed under the capital allowances provisions.