Accounting Journal

Accounting Journal

Start of a property rental business

Asif Patel's avatar
Asif Patel
Jan 30, 2025
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A property rental business will have a start date, and it is important to know when this is. A landlord will normally undertake some preparatory work before letting their first property, and it is important to know when the preparatory work ends and the property business begins.

In their Property Income Manual, HMRC make the point that ‘where the rental …

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