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Calculation of profits of property businesses

This measure amends and inserts provisions relating to the calculation of the profits of a property business.

Last fetched 04 May 2026 · gov.uk

Documents

Income Tax: simplified cash basis for unincorporated property businesses Draft legislation: calculation of profits of property businessesapplication/pdf Explanatory note for calculation of profits of property businesses - clause 1 and schedule 1application/pdf

At a glance

TypePolicy paper

First published31 Jan 2017

Last updated31 Jan 2017

Organisations

HM Revenue & Customs

Topics

Corporation Tax

Source

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