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See how to work out the tax relief for individual landlords and assess the impact of the finance cost restriction from 6 April 2017.
This tax information and impact note affects individuals who are landlords of residential property.
Find out about tax as a landlord, and how to work out your rental income if you rent out property.
This tax information and impact note applies to individuals, partners ,trustees, and certain beneficiaries of deceased persons estates to whom the finance costs restriction applies.
Find examples to help landlords avoid common mistakes when working out and reporting income and profit from renting out a property.
Find out about a scheme used by individual landlords to avoid paying tax on their property income and reduce Capital Gains Tax and Inheritance Tax.
Find out about paying Corporation Tax, instead of Income Tax, if you’re a non-UK resident company with UK property income.
This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.
Information on how statistics on housing finance and household expenditure are compiled.
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