Background

Commentary – Quick Overview ¶64000

Chargeable interests

Commentary – Quick Overview ¶64030

Collection and management

Commentary – Quick Overview ¶64020

Deadline for returns

Commentary – Endacott on Furnished Holiday Lettings 5.2.6

Exempt interests

Commentary – Quick Overview ¶64040

Generally

Commentary – Chanda on Property Investment 1.5 ; Chanda on Property Investment 2.3.2 ; Chanda on Property Investment 4.1 ; Endacott on Furnished Holiday Lettings 5.2.1

Incorporation

Commentary – Chanda on Property Investment 15.3 ; Chanda on Property Investment 15.4

Just and reasonable apportionment

Commentary – Endacott on Furnished Holiday Lettings 5.2.3

Linked transaction rules not applicable

Commentary – Endacott on Furnished Holiday Lettings 5.2.4

Overview

Commentary – Quick Overview ¶64010

Penalties

Failure to pay tax due

Commentary – Quick Overview ¶64070

Inaccuracies in returns

Commentary – Quick Overview ¶64070

Late filing

Commentary – Quick Overview ¶64070

Reasonable excuse

Commentary – Quick Overview ¶64070

Record-keeping

Commentary – Quick Overview ¶64070

Reductions for disclosure

Commentary – Quick Overview ¶64070

Special circumstances

Commentary – Quick Overview ¶64070

Rates

Generally

Commentary – Key Data ¶15-000

Leases

Commentary – Quick Overview ¶64050

Non-residential properties

Commentary – Quick Overview ¶64050

Supplement for second homes etc.

Commentary – Quick Overview ¶64050

Transition

Commentary – Quick Overview ¶64050

Rates and bands

Commentary – Chanda on Property Investment 4.3.1

Returns

Method of payment

Commentary – Quick Overview ¶64060

Notifiable transactions

Commentary – Quick Overview ¶64060

Subsidiary dwellings rules not applicable

Commentary – Endacott on Furnished Holiday Lettings 5.2.4

Three-year test re number of dwellings

Commentary – Endacott on Furnished Holiday Lettings 5.2.5

Time limits

Commentary – Chanda on Property Investment 4.8