MIRAS
Annual claims
Appeals
Applicable percentage
Avoidance schemes
Deduction of tax
Generally
Qualifying conditions
EC official, qualifying borrower
Entitlement, second main residence purchased but not occupied
Information
Lenders providing to borrowers
Provision to HMRC
Inspection of records
Interest ceasing to be relevant loan interest
Interim claims
In advance
In arrears
Joint borrowers
Lenders' claims
Loans brought within tax deduction scheme
Generally
Pre-1983–84
Loans in excess of qualifying maximum
Non-relievable payment
Qualifying borrowers, meaning
Qualifying lenders
Generally
List
Meaning
Register of
Refusal, interest on mixed loan
Relevant loan interest
Interest ceasing to be
Interest never having been
Meaning
Remortgage, self-certification or notice of Revenue approval
Repayment claims
Borrowers
Lenders
Supplementary regulations
Supplementary statements
Tax deduction scheme
Commencement pre-1983–84
Home improvement loans
Limited loans
Loans pre-1983–84
Loans to be brought within
Personal representatives
Relievable payment
Trustees
Variation of terms of repayment
Withdrawal of relief