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  4. Property Income Manual

Property Income Manual

Contents:

  • Preface
  • [PIM0500] PIM0500 – Abbreviations used
  • PIM1000 – Introduction [PIM1000]
  • PIM1050 – Income chargeable [PIM1050]
  • PIM1090 – Cash basis for landlords [PIM1090]
  • PIM1100 – Use of trading income rules [PIM1100]
  • PIM1110 – Income excluded from UK property business [PIM1110]
  • PIM1200 – Premiums [PIM1200]
  • PIM1210 – Other sums treated like premiums [PIM1210]
  • PIM1900 – Deductions [PIM1900]
  • PIM2500 – Beginning and end of a rental business [PIM2500]
  • [PIM3010] PIM3010 – Capital allowances
  • PIM3200 – Furnished lettings [PIM3200]
  • PIM4000 – Rent-a-room [PIM4000]
  • PIM4100 – Furnished holiday lettings [PIM4100]
  • PIM4200 – Losses for Income Tax [PIM4200]
  • PIM4230 – Losses for Corporation Tax [PIM4230]
  • [PIM4300] PIM4300 – Rents related to a trade or profession
  • PIM4400 – Property allowance [PIM4400]
  • PIM4700 – Rent from property outside the UK [PIM4700]
  • PIM4800 – Overseas landlords [PIM4800]
  • [PIMFEEDBACK] PIMFEEDBACK – PIM Feedback
  • PIM7000 – Archived guidance [PIM7000]
  • [PIM001] PIMUPDATE001 – Property Income Manual: update index
  • Additional material found on the HMRC site [PIM2332]

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