Annual invoicing

Commercial buildings and land, option to tax

Costs paid by tenant

Covenants

Crane over-sailing licences

Fees for registration of notice of assignment

Fixtures and fittings

Generally

Invoicing

Right to light

Energy saving allowance

Exempt supply

Expenditure on energy-saving items

Fixtures

Fixtures and fittings, allowances

Flat management companies residential service charges

Generally

Inducement payments

Lease premiums

Maintenance of common areas

Non-residents

Certificate of tax deduction

Deduction of tax at source

Generally

Gross payment of property income

Letting agents

Tenants

Non-residents, collection of tax

Payments made by tenant

Insurance premium

Legal fees

Property income

Registered social landlords, large scale transfers of local authority housing to

Sea walls expenditure

Service charges and sinking funds held on trust

Services held on trust

Taxable supply

Tenant's default on rent

Invoices and recovery

Landlord's rights

Landlord's VAT position

Tenants

– see Tenants