Rental deposits
A landlord will usually take a deposit from a tenant when letting a property to cover the cost of any…
Tax guidance for landlords and property owners, including rental income, allowable costs, capital gains and ownership structures.
A landlord will usually take a deposit from a tenant when letting a property to cover the cost of any…
A person may own a property jointly that is let out as part of a partnership business. This may arise…
The rent-a-room scheme is a set of special rules designed to help homeowners who rent-a-room in their home. The current…
The Annual Tax on Enveloped Dwellings (ATED) came into effect from 1 April 2013. The tax applies to certain Non-Natural…
In some industries, employers provide accommodation to employees because this is required by the nature of the job. There are…
When it comes to taxing rental income, not all properties are equal. Different rules apply to properties which meet the…
Where a freeholder (or landlord) of a property grants a new lease to a new tenant there are sometimes upfront…
Many homeowners have taken advantage of sites such as Airbnb to let out a spare room on a temporary basis…
Two changes to the way Private Residence Relief works are due to come into effect from April 2020. These changes…
There are special rules for the taxation of post-cessation receipts after a trade has ceased. The legislation clearly states that…
Topic:- Claiming a deduction for pre-letting expenses For tax purposes, a property rental business begins when the first property is…
Where property is jointly-owned, the way in which the rental income can be split between the joint owners for tax…
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