Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Property Income Manual
  • 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
  1. Property Income Manual
  2. Property Income Manual: recent changes

PIMUPDATE070703 | Property Income Manual: recent changes

From HM Revenue & Customs · Property Income Manual

Below are details of the amendments that were published on 3 July 2007 (see the update index for all updates).

Details of update
These paragraphs have been updated to reflect Income Tax Act 07.
PIM0500
PIM1030
PIM1103
PIM1113
PIM1117
PIM2110
PIM2510
PIM4105
PIM4120
PIM4130
PIM4205
PIM4210
PIM4220
PIM4800
PreviousNext
PrivacyTerms