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Official guidance
Property Income Manual

PIM2068 · Deductions: main types of expense

  • PIM2070 · Advertising expenses
  • PIM2072 · Bad and doubtful debts
  • PIM2074 · Cash back on loans
  • PIM2076 · Cost of providing services
  • PIM2078 · Costs due to common ownership
  • PIM2080 · Criminal payments, bribes and similar items
  • PIM2082 · Entertaining expenses and gifts
  • PIM2100 · Expenses for own home
  • PIM2105 · Fees for loan finance and similar items
  • PIM2106 · Fines
  • PIM2110 · Insurance premiums and recoveries
  • PIM2120 · Legal and professional costs
  • PIM2130 · Properties not let at a commercial rent
  • PIM2140 · Rates and council tax
  • PIM2200 · Rent collection
  • PIM2205 · Rent paid out
  • PIM2210 · Salaries and wages of employees
  • PIM2215 · Sea walls
  • PIM2220 · Travelling expenses
  1. Deductions: Contents
  2. Deductions: main types of expense: contents

PIM2068 | Deductions: main types of expense: contents

From HM Revenue & Customs · Property Income Manual

Contents19 entries

  1. PIM2070Deductions: main types of expense: advertising expenses
  2. PIM2072Deductions: main types of expense: bad and doubtful debts
  3. PIM2074Deductions: main types of expense: cash back on loans
  4. PIM2076Deductions: main types of expense: cost of providing services
  5. PIM2078Deductions: main types of expense: costs due to common ownership
  6. PIM2080Deductions: main types of expense: criminal payments, bribes and similar items
  7. PIM2082Deductions: main types of expense: entertaining expenses and gifts
  8. PIM2100Deductions: main types of expense: expenses for own home
  9. PIM2105Deductions: main types of expense: fees for loan finance and similar items
  10. PIM2106Deductions: main types of expense: fines
  11. PIM2110Deductions: main types of expense: insurance premiums and recoveries
  12. PIM2120Deductions: main types of expense: legal and professional costs
  13. PIM2130Deductions: main types of expense: properties not let at a commercial rent
  14. PIM2140Deductions: main types of expense: rates and council tax
  15. PIM2200Deductions: main types of expense: rent collection
  16. PIM2205Deductions: main types of expense: rent paid out
  17. PIM2210Deductions: main types of expense: salaries and wages of employees
  18. PIM2215Deductions: main types of expense: sea walls
  19. PIM2220Deductions: main types of expense: travelling expenses
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