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HMRC internal manual

Trusts, Settlements and Estates Manual

Ownership and income tax: Specific types of property - introduction

This section gives practical guidance to help you deal with income tax claims. It gives more detail about ownership of particular types of property and taxation of income from that property. It also provides income tax examples for each type of property. You should read it in conjunction with the general principles in TSEM9000 - 9700 and the guidance specific to property held jointly by married couples and civil partners in TSEM9800.


TSEM9910 - 9929 about land and buildings

TSEM9930 - 9954 about bank and building society accounts

TSEM9960 - 9978 about shares