Annual charge and chargeable periods

Commentary – Tax Reporter ¶807-840

Ascertaining the extent of a dwelling

Commentary – Tax Reporter ¶807-860

Assessing the value

Commentary – Tax Reporter ¶807-880

Change to NRCGT regime

Commentary – Endacott on Furnished Holiday Lettings 11.1

Chargeable person

Commentary – Tax Reporter ¶807-850

Charged interests

Commentary – Tax Reporter ¶807-820

Dwelling (definition of)

Commentary – Endacott on Furnished Holiday Lettings 4.5

Exclusions

Commentary – Tax Reporter ¶807-860

Exemptions

Commentary – Tax Reporter ¶807-926–Tax Reporter ¶807-931

Generally

Commentary – Tax Reporter ¶807-800 ; Endacott on Furnished Holiday Lettings 5.4Endacott on Furnished Holiday Lettings 6.5

HMRC summary of return filing dates

Commentary – Tax Reporter ¶807-960

Interest and penalties

Commentary – Tax Reporter ¶807-970

Penalties

Ignorance of law

Case Law – Lucas Properties Ltd [2015] TC 04374 ; Richardson [2015] TC 04372

Late submission of tax returns

Case Law – Lucas Properties Ltd [2015] TC 04374 ; Richardson [2015] TC 04372

Pre-return banding check (PRBC)

Commentary – Tax Reporter ¶807-890

Relief declaration returns

Commentary – Tax Reporter ¶807-950

Reliefs

Commentary – Tax Reporter ¶807-921–Tax Reporter ¶807-925

Returns and payments

Commentary – Tax Reporter ¶807-940

Single-dwelling interest

Commentary – Tax Reporter ¶807-860