PIMCONT - Property Income Manual: Main contents


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PIM0500Abbreviations used
PIM1000Introduction
PIM1050Income chargeable
PIM1100Use of trading income rules
PIM1110Income excluded from UK property business
PIM1200Premiums
PIM1210Other sums treated like premiums
PIM2000Deductions: general rules
PIM2100Deductions: interest
PIM2200Deductions: specific items
PIM2300Deductions: premiums paid
PIM2500Beginning and end of a rental business
PIM3000Capital allowances
PIM3200Furnished residential property: wear and tear allowance
PIM4000Rent a room
PIM4100Furnished holiday lettings
PIM4200Losses
PIM4300Rents related to a trade or profession
PIM4700Rent from property outside the UK
PIM4800Overseas landlords