PAYE80025 - PAYE operation: review of claims and deductions: income from property

You should examine all cases where

• The rents received are over £2,500

And

• The expenses claimed are more than 50 per cent of the rents received

Note: Where the rents received exceed £10,000 set the case up in Income Tax Self Assessment (ITSA) (or reactivate any dormant ITSA record) and update the record so that a tax return is issued in April next year for CY.

Further information is provided in the Property Income Manual. The following subjects are of particular relevance