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