We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
This measure amends and inserts provisions relating to the calculation of the profits of a property business.
Find out about tax as a landlord, and how to work out your rental income if you rent out property.
Find examples to help landlords avoid common mistakes when working out and reporting income and profit from renting out a property.
Guidance for companies to work out and claim relief from Corporation Tax on terminal losses, capital losses and property income losses.
How the Valuation Office Agency calculates your rateable value for business rates.
When you have to pay Income Tax, Capital Gains Tax, Stamp Duty or Inheritance Tax on money, shares or property you inherit
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 how to apply to be a UK Real Estate Investment Trust if you're a company or group of companies who invests in properties.
Capital Gains Tax when you sell a property that's not your home: work out your gain and pay your tax on buy-to-let, business, agricultural and inherited properties
See how to work out the tax relief for individual landlords and assess the impact of the finance cost restriction from 6 April 2017.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.