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Residential Property Letting PDF Print
Tax on rental business profits:
Unincorporated income tax rates - 20/40%
Incorporated corporation tax rates - 21/29.75/28%
Tax on chargeable gain on disposal:
Unincorporated 18% on excess over exempt amount
Incorporated corporation tax rates
Maximum letting exemption relief 1 40,000
Landlord's energy saving allowance:
Maximum claim for income tax payers 1,500
Maximum claim for corporate landlords 1,500
Basis claimable Claim per property
The availability of this claim is to be extended to 2015
UK Furnished holiday lettings (FHL):
Must be available for commercial letting for at least 140 days p.a.
Be let for at least 70 days p.a.
Not be let continuously in a seven month period for more than 31 days
Please contact us to discuss the advantages and disadvantages of FHL
Rent a room scheme income exemption 4,250


  1. Letting relief is available on let property which has been occupied as your main home.
  2. Annual profits are not subject to national insurance.


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