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HMRC internal manual

Tax Credits Manual

Eligibility - income (other than earnings): Income - property (Info)

Property income is income from

  • rent or other receipts from
  • estates


  • a property business as defined in Part 3 of ITTOIA 2005
  • income received under the Rent-a-room scheme by virtue of Chapter 1 of Part 7 of ITTOIA is disregarded.