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HMRC Guidance

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Taxation

Property Income Manuals
These are technical manuals and an appendix published by the H.M. Revenue & Customs.

  • Sections 1000 to 4699 comprises 12 manuals dealing with the taxation of property income generally;
  • Sections 4700 to 4799 deals with the taxation of income from non-UK property;
  • Sections 4800 to 4999 comprises 5 manuals dealing with the taxation of non-resident landlord;
  • Sections 5000 to 5199 deals with pre 1995 situations.
  • Sections 5200 onward comprises tables comparing Gross Rateable Value to Net Rateable Value.

Practitioners series
This provides a downloadable copy of leaflet IR150 - Taxation of Rents. A guide to Property Income