Avoid a local lockdown

Do not make visits to other people's homes or gardens. Restrictions on care home visiting are not being relaxed. Those who are shielding should continue to take extra care.

Latest information and advice

10. Tax

HMRC have developed an learning course for landlords that covers:

  • When and how property letting starts and what to do
  • The various types of property income –furnished, unfurnished ,holiday lets, Rent a Room .the Non Resident Landlord Scheme –and how they are taxed.
  • The correct treatment of income and expenditure both revenue and capital
  • Tips on record keeping
  • Property disposal, Capital Gains and Inheritance Tax
  • Tax return filing, paying dates and when and how
  • PAYE and VAT obligations


The course is designed to help assist landlords in “getting their tax right from the start”