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HMRC internal manual

Property Income Manual

From:: HM Revenue & Customs
Published: 10 April 2016
Updated:: 17 July 2023 - See all updates

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Contents
PIM4400
PIM4420

PIM4428 - Property allowance: definitions: amount of property allowance

The Property Allowance is £1,000 for a given tax year as defined by ITTOIA05/S783BD.

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