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Contents

Official guidance

Property Income Manual

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PIM0500 · Abbreviations used
PIM1000 · Introduction
PIM1050 · Income chargeable
PIM1090 · Cash basis for landlords
PIM1100 · Use of trading income rules
PIM1110 · Wayleaves and other income
PIM1200 · Premiums
PIM1210 · Other sums treated like premiums
PIM1900 · Deductions
PIM2500 · Beginning and end of a property business
PIM3010 · Capital allowances
PIM3200 · Furnished lettings
PIM4000 · Rent-a-room
PIM4100 · Furnished holiday lettings
PIM4200 · Losses for Income Tax
PIM4230 · Losses for Corporation Tax
PIM4300 · Rents related to a trade or profession
PIM4400 · Property allowance
PIM4700 · Rent from property outside the UK
PIM4800 · Overseas landlords
PIMFEEDBACK · PIM Feedback
PIM7000 · Archived guidance
PIM2332 · Deductions: premiums paid: deemed premium for surrender of a lease
PIM2334 · Deductions: premiums paid: interaction with capital allowances
PIM4060 · rent-a-room: flowchart
PIM4113 · Furnished holiday lettings: qualifying tests for CT taxpayers up to 2010-11
PIMUPDATE001 · Property Income Manual: update index
PIMUPDATE070108 · Property Income Manual: recent changes
PIMUPDATE070703 · Property Income Manual: recent changes
PIMUPDATE080214 · Property Income Manual: recent changes
PIMUPDATE080501 · Property Income Manual: recent changes
PIMUPDATE090116 · Property Income Manual: recent changes
PIMUPDATE090408 · Property Income Manual: recent changes
PIMUPDATE090428 · Property Income Manual: recent changes
PIMUPDATE100423 · Property Income Manual: recent changes
PIMUPDATE110812 · Property Income Manual: recent changes
PIMUPDATE140219 · Property Income Manual: recent changes
PIMUPDATE140926 · Property Income Manual: changes 26 September 2014
PIMUPDATE141107 · Property Income Manual: recent changes

Property Income Manual
Property Income Manual: update index

PIMUPDATE001 | Property Income Manual: update index

From HM Revenue & Customs · Property Income Manual

Page archived – Old legacy update page no longer required.