answer text |
<p>HMRC collects and holds information on income from property, including rental income,
from companies, partnerships and individuals through company and self-assessment tax
returns. However, information provided in tax returns is not detailed enough to isolate
and identify rental income from student accommodation from other types of property
income. Therefore it is not possible to identify businesses that collect rental income
from student accommodation, or to make an estimate of their tax liabilities arising
from such activities.</p>
|
|