Furnished lettings
Commercial lettings
Commentary –
Quick Overview ¶22360
;
Quick Overview ¶7360
Domestic items relief replacement
Commentary –
Tax Reporter ¶302-920
HMRC Guidance –
PIM3210
Dwelling-house
Commentary –
Tax Reporter ¶302-910
Holiday accommodation
Commentary –
Quick Overview ¶22370
;
Quick Overview ¶7370
Overview
Commentary –
Quick Overview ¶22350
;
Quick Overview ¶7350
Property income
Legislation/Regulatory –
ITTOIA2005 s. 308
HMRC Guidance –
PIM1060
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
Eligible dwelling-house
Generally
Wear and tear allowance for furnished lettings
Commentary –
Tax Reporter ¶302-910
