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Contents

Official guidance
Partnership Manual

PM163260 · Partnership expenses

  • PM163270 · Property
  • PM163280 · Rent
  • PM163290 · Service companies
  • PM163300 · Interest paid by the partnership
  • PM163310 · Partner recruitment costs
  • PM163320 · Partner training costs
  • PM163330 · Overriding principle on payments to partners
  • PM163350 · Partners' personal expenses
  • PM163360 · Expenses paid by partners
  • PM163370 · Partnership advances funds to partner
  • PM163380 · Partners in disagreement
  • PM163390 · Partnership expenses paid by partners - legal basis
  • PM163400 · Partnership annuities
  • PM163440 · Termination payments
  • PM163450 · Costs connected with the capital structure of a business
  1. Partnership expenses: contents
  2. Rent

PM163280 | Rent

From HM Revenue & Customs · Partnership Manual

Rent paid at a commercial rate by a partnership to one of the partners for property used in the business is allowable (see BIM38110).

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