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]