BIM41000 - Receipts: rents: contents

This chapter contains the following:

BIM41001Rents are not trading income
BIM41005Profits from services to tenants
BIM41010Letting surplus accommodation: expenses
BIM41015Letting surplus accommodation: rents may be treated as trading income
BIM41020Letting surplus accommodation: rents may be treated as trading income: example


Guidance on:

  • The taxation of rents and other income from property (Schedule A) is in the Property Income Manual.
  • The commercial background and accountancy treatment of leasing is at BIM61000 onwards.
  • The IT treatment of finance leases is at BIM61100 onwards.

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