https://help.gosimpletax.com/hc/en-gb/articles/115001235524-Business-Receipts-Taxed-as-income-in-earlier-year

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• SA100 : Business Receipts Taxed as income in earlier year

  If, after your business ceased, you received any business receipts that need taxing as income of an earlier year, put you can report this by following the steps below   Click on the Investments, Interest and Dividends Page.  You can add this by ...

• https://help.gosimpletax.com/hc/en-gb/articles/360000981850-Foreign-Income-Property-Income-Allowance

  Full Relief - If your property Income is less than £1000, the property allowance provides for full relief from income tax  Not only is there no income tax to pay, but also no need to register with HMRC or file tax returns provided property income is ...

• https://help.gosimpletax.com/hc/en-gb/articles/202084646

  HMRC's Property Rental Toolkit states: All income except capital receipts arising from an interest in land is part of the rental business. As with any other business, property income can include payments in kind as well as cash receipts.  It is also ...

• https://help.gosimpletax.com/hc/en-gb/articles/360000901730-Estate-Income-Restricted-Finance-costs

  For the tax year 6 April 2018 to 5 April 2019,the allowable costs of getting a loan or alternativefinance to buy a residential property that is let,and any interest on those loans and alternativefinance, is restricted to 50% of these costs for each ...

• https://help.gosimpletax.com/hc/en-gb/articles/202061583-Business-Losses-Self-Employed-and-Property-

  If your business makes a loss you can get tax relief for it. You can do this by setting the loss against your income, gains or profits. This applies to Self-Employed and Property Rental trades. income for the current or previous year income in the ...