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Contents

Official guidance
Property Income Manual

PIM7000 · Archived guidance

  • pim7020 · Trading income rules: application of trading income rules: IT to 2004-05 and CT to 2008-09
  • PIM7030 · Trading income rules: application of trading income rules: rules that do not apply
  • PIM7040 · Income excluded from UK property business: wayleaves & easements: IT cases up to 2004-05 and CT cases up to 2008-09
  • PIM7050 · Deductions: interest: property used for mixed purpose 1999-2000 and earlier
  • PIM7060 · Deductions: interest: mortgage interest 1999-2000 and earlier
  • PIM7070 · Deductions: main types of expense: landlord’s energy savings allowance
  • PIM7080 · Deductions: main types of expense: foot and mouth disease
  • PIM7090 · Capital allowances: industrial buildings allowance for lessors
  • PIM7100 · Capital allowances: agricultural buildings allowance for lessors
  • PIM7200 · Archived:Furnished holiday lettings: historic qualifying tests for IT
  • PIM7210 · Furnished holiday lettings: qualifying tests for CT taxpayers up to 2010-11
  • PIM7250 · Archived: Furnished Holiday Lettings: treatment of losses for 2010-11 and earlier
  1. Archived guidance
  2. Archived guidance: deductions: main types of expense: foot and mouth disease

PIM7080 | Archived guidance: deductions: main types of expense: foot and mouth disease

From HM Revenue & Customs · Property Income Manual

See TB Special Edition 3 issued on 9 May 2001 for concessional arrangements regarding in particular furnished holiday lettings and waivers of rent.

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