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Restricting finance cost relief for individual landlords

This tax information and impact note affects individuals who are landlords of residential property.

Last fetched 04 May 2026 · gov.uk

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Restricting finance cost relief for individual landlords

At a glance

TypePolicy paper

First published08 Jul 2015

Last updated06 Feb 2017

Organisations

HM Revenue & Customs

Topics

Income Tax

Source

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