Property Income Manuals

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


  • The Capital Gains Tax manuals are numbered from CG10100 (Contents)
  • Sections 20220 – 26500 deal with Individuals
  • Sections 70200 – 74000 deal with Land

Guidance Notes on the Statutory Residency Test

See the HMRC Manual.

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.