– see also Furnished holiday lettings; Rent-a-room scheme

Commercial lettings

Commentary – Quick Overview ¶22360 ; Quick Overview ¶7360

Domestic items relief replacement

Commentary – Tax Reporter ¶302-920

Dwelling-house

Commentary – Tax Reporter ¶302-910
HMRC Guidance – BIM46900

Holiday accommodation

Commentary – Quick Overview ¶22370 ; Quick Overview ¶7370

Overview

Commentary – Quick Overview ¶22350 ; Quick Overview ¶7350

Property income

Commentary – Quick Overview ¶22350 ; Quick Overview ¶7300 ; Quick Overview ¶7350
Legislation/Regulatory – ITTOIA2005 s. 308

Receipts and deductions

Legislation/Regulatory – CTA2009 s. 248

Receipts and deductions of furnished lettings business

Commentary – Tax Reporter ¶302-900

Rent a room scheme

Commentary – Quick Overview ¶7300

Rent-a-room relief

– see Rent-a-room scheme

Wear and tear allowance

Effect of election

Legislation/Regulatory – CTA2009 s. 248C ; ITTOIA2005 s. 308C

Eligible dwelling-house

Legislation/Regulatory – CTA2009 s. 248B ; ITTOIA2005 s. 308B

Generally

Legislation/Regulatory – CTA2009 s. 248A ; ESC B47 ; ITTOIA2005 s. 308A

Wear and tear allowance for furnished lettings

Commentary – Tax Reporter ¶302-910
HMRC Guidance – BIM46900

Wear and tear allowances

Commentary – Practical Capital Allowances ¶165-125