伊人直播

Hyder is a landlord and in 2017-18 he has rent a room receipts of 拢500 from renting out a room in his home in Colchester. He also received rents of 拢4,000 from a flat he lets in Derby. Hyder also receives 拢3,000 from renting out a villa in Spain.

His rent a room receipts are not relievable receipts for the purpose of the property income allowance but will still be eligible for rent-a-room relief.

However, his other property receipts are relievable receipts for the purpose of the property income allowance. Hyder has 拢4,000 relievable receipts from his UK property business and 拢3,000 relievable receipts from his overseas property business. His relevant property income is the total of all relievable receipts in the year, which is 拢7,000.

Hyder can choose to claim actual expenses against this income, or to use the 拢1,000 property income allowance by electing for Partial Relief. If he chooses to use the Partial Relief, he would have to decide how to split this relief between his UK property business receipts and overseas property business receipts. This may be affected by any losses brought forward from earlier years in either business.