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Taxopedia  ›  H  ›  HMRC property income allowance
H · Glossary

HMRC property income allowance

£1,000 tax-free on rental income — useful for casual or low-rent landlords.

The property income allowance is £1,000 of rental income each tax year that's tax-free. If your gross rental income is under £1k, you don't need to declare it. Above, you can elect to deduct the £1k allowance instead of actual expenses.

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