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HMRC internal manual

Property Income Manual

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HM Revenue & Customs
Updated
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Property Income Manual: recent changes

Below are details of the amendments that were published on 8 January 2007 (see the update index for all updates).

| Section | Title and details of the update | || | Contents | Revised to allow for added and deleted chapters as below. | | PIM0500 | Abbreviations used.
Chapter moved from PIM5250. | | PIM1000 | Introduction: contents.
All page headings changed. Revisions throughout chapter for ITTOIA, civil partnership act, departmental name changes and to improve presentation. | | PIM1002 | Schedule A: introduction: start of current Schedule A: IT.
Page deleted as obsolete | | PIM1005 | Schedule A: introduction: cessation in 1995-96 or 1996-97.
Page deleted as obsolete. | | PIM1050 | Income chargeable: contents.
All page headings changed. Revisions throughout chapter for ITTOIA, civil partnership act, departmental name changes and to improve presentation. | | PIM1100 | Use of trading income rules: contents.
All page headings changed. Revisions throughout chapter for ITTOIA, departmental name changes and to improve presentation. | | PIM1103 | Use of trading income rules: IT for 2005-06 onwards.
New page | | PIM1110 | Income excluded from UK property business: contents.
All page headings changed. Revisions throughout chapter for ITTOIA, departmental name changes and to improve presentation. | | PIM1113 | Income excluded from UK property business: other property income.
New page. | | PIM1115 | Income excluded from UK property business: wayleaves: IT cases for 2005-06 onwards.
New page. | | PIM1117 | Income excluded from UK property business: rent receivable in connection with mines, quarries and similar concerns: IT cases for 2005-06 onwards.
New page. | | PIM1118 | Income excluded from UK property business: rent receivable from UK electric-line wayleaves: IT cases for 2005-06 onwards.
New page. | | PIM1200 | Premiums: contents.
All page headings changed. Revisions throughout chapter for ITTOIA, departmental name changes and to improve presentation. | | PIM1210 | Other sums treated like premiums: contents.
All page headings changed. Revisions throughout chapter for ITTOIA, departmental name changes and to improve presentation. | | PIM2000 | Deductions: general rules: contents.
All page headings changed. Revisions throughout chapter for ITTOIA, departmental name changes and to improve presentation. | | PIM2100 | Deductions: interest: contents.
All page headings changed. Revisions throughout chapter for ITTOIA, departmental name changes and to improve presentation. | | PIM2140 | Deductions: interest: swaps held by IT payers.
New page. | | PIM2200 | Deductions: specific items: contents.
All page headings changed. Revisions throughout chapter for ITTOIA, departmental name changes and to improve presentation. | | PIM2230 | Apportionment on sale or purchase of let property: background.
New page replacing former PIM2230 and PIM5155. | | PIM2235 | Apportionment on sale or purchase of let property: effect.
New page replacing former PIM5157. | | PIM2240 | Apportionment on sale or purchase of let property: examples.
New page replacing former PIM5158. | | PIM2250 | Deductions: specific items: sale and leaseback of land.
New page. | | PIM2300 | Deductions: premiums paid: contents.
All page headings changed. Revisions throughout chapter for ITTOIA, departmental name changes and to improve presentation. | | PIM2400 | Schedule A: land managed as one estate.
Chapter deleted as obsolete. | | PIM2500 | Beginning and end of a rental business: contents.
All page headings changed. Revisions throughout chapter for ITTOIA, departmental name changes and to improve presentation. | | PIM3000 | Capital allowances: contents.
All page headings changed. Revisions throughout chapter for ITTOIA, departmental name changes and to improve presentation. | | PIM3005 | Capital allowances: introduction.
New second paragraph beginning ‘The basis period….’ following capital allowances sub-heading. | | PIM3200 | Furnished residential property: wear and tear allowance.
Page heading changed. Revisions for ITTOIA, departmental name changes and to improve presentation.
New fifth paragraph beginning ‘If a landlord receives…….’. | | PIM4000 | Rent-a-room: contents.
All page headings changed. Revisions throughout chapter for ITTOIA, departmental name changes and to improve presentation. | | PIM4100 | Furnished holiday lettings: contents.
All page headings changed. Revisions throughout chapter for ITTOIA, departmental name changes and to improve presentation. | | PIM4112 | Furnished holiday lettings: qualifying tests: IT cases for 2005-06 onwards.
New page. | | PIM4200 | Losses: contents.
All page headings changed. Revisions throughout chapter for ITTOIA, departmental name changes and to improve presentation. | | PIM4240 | Losses: group relief (CT).
Page reduced in size by deletion of material covered in Company Taxation Manual. | | PIM4250 | Losses: loss buying rules (CT).
Addition in several places of the two phrases ‘and, with effect from 10 February 2005, non-trading loan relationship deficits’ & ‘or, from 1 April 2004, a company with investment business’. | | PIM4300 | Rents related to a trade or profession.
Page heading changed. Revisions for ITTOIA, departmental name changes and to improve presentation. | | PIM4600 | Transition from old to new Schedule A: contents.
Chapter deleted as obsolete. | | PIM4702 | Rent from property outside the UK: IT cases up to 2004-05.
Heading changed. | | PIM4703 | Rent from property outside the UK: IT cases for 2005-06 onwards.
New page. | | PIM4800 | Overseas landlords.
Chapter reduced to one updated page by deletion of obsolete material. | | PIM5000 | Old Schedule A: income: contents.
Chapter deleted as obsolete. | | PIM5100 | Old Schedule A: deductions: contents.
Chapter deleted as obsolete. | | PIM5160 | Old Schedule A: rental avoidance by connected persons: contents.
Chapter deleted as obsolete. | | PIM5200 | Net to gross rateable value conversion tables: contents.
Chapter deleted as obsolete. | | PIM5250 | Abbreviations used.
Chapter moved to PIM0500. |