These are technical manuals and an appendix published by the H.M. Revenue & Customs.
- Sections 1000 to 4699 comprises 12 manuals dealing with the taxation of property income generally
- Sections 4700 to 4799 deals with the taxation of income from non-UK property
- Sections 4800 to 4999 comprises 5 manuals dealing with the taxation of non-resident landlords
This note is provided as a general overview. It should not be relied upon for taxation purposes, as it cannot provide a complete analysis of the law in any particular circumstance. Taxation is complex and the client should take advice specific to his/her own circumstances. Landlords Tax Services Ltd cannot accept any responsibility for any loss suffered as a result of reliance on the foregoing overview. We will be pleased to advise on any individual situation.