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Contents

Official guidance
Property Income Manual

PIM1050 · Income chargeable

  • PIM1051 · Overview
  • PIM1052 · Deposits or bonds taken from tenants
  • PIM1054 · Disposal of waste on land
  • PIM1056 · Rent-charges, ground annuals, feu duties
  • PIM1058 · Local authority grants & other contributions
  • PIM1060 · Furnished lettings
  • PIM1070 · Sporting rights
  • PIM1075 · Flat management companies
  • PIM1080 · Commonhold
  1. Income chargeable: contents
  2. Income chargeable: furnished lettings

PIM1060 | Income chargeable: furnished lettings

From HM Revenue & Customs · Property Income Manual

Section 308 of the Income Tax (Trading and Other Income) Act 2005 provides that amounts receivable for the use of furniture in furnished lettings are to be included as property business receipts.

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