Income from property for individual landlords & Basis Periods
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Income from property for individual landlords – Part 1: This webinar looks at restricting finance cost relief and the cash basis eligibility and computational rules.
Income from property for individual landlords – Part 2: This webinar looks at some of the main expenses and deductions, such as capital expenditure, revenue repairs and the property allowance.
Basis Periods: During the webinar we will focus on basis periods. In particular we will look at the different rules that apply to commencement years, the effect on a basis period when there is a change of accounting date and overlapping periods. We also look at some pointers when dealing with a change from sole trader to partnership and vice versa.
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Originally published by HMRC