Chapter PIM4481

Published date10 April 2016
Record NumberPIM4481
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

Hyder is a landlord and in 2017-18 he has rent a room receipts of £500 from renting out a room in his home in Colchester. He also received rents of £4,000 from a flat he lets in Derby. Hyder also receives £3,000 from renting out a villa in Spain.

His rent a room receipts are not relievable receipts for the purpose of the property income allowance but will still be eligible for rent-a-room relief.

However, his other property receipts are relievable receipts for the purpose of the property income allowance. Hyder has £4,000 relievable receipts from his UK property business and £3,000 relievable receipts from his overseas property business. His relevant property income is...

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