Property business arrangements involving hybrid partnerships and indemnities (Spotlight 63a)
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Find out about a scheme used by individual landlords to avoid paying tax on their property income.
Adapted edition
- Document type
- Reference Guide
- Format
- DOCX
- Pages
- 4
- Language
- English
- Version
- 1.0
- Updated
- 2026-09-17
- Category
- Governance & assurance
- Licence
- Open Government Licence v3.0
Description
Find out about a scheme used by individual landlords to avoid paying tax on their property income. Consult the original guidance for current legal and operational details.
Contents
- How the arrangements claim to work
- HMRC's view of the arrangements
- What to do if you're using this arrangement
- What this means for promoters
- Report a scheme
Source and licence
HM Revenue & Customs
AttributionHM Revenue & Customs, ‘Property business arrangements involving hybrid partnerships and indemnities (Spotlight 63a)’ (updated 22 April 2026), reused under the Open Government Licence v3.0.
ChangesNeutral text-only adaptation from the official GOV.UK Content API body: headings, paragraphs, ordered and unordered list items and clickable source-link destinations in an appendix preserved. Images, logos, page design, accessible-format request widgets and linked attachments excluded; normalised whitespace, invisible format marks and typography.
Version history
- v1.017/09/2026