Property business arrangements involving hybrid partnerships (Spotlight 63)
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Find out about a scheme used by individual landlords to avoid paying tax on their property income and reduce Capital Gains Tax and Inheritance Tax.
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 and reduce Capital Gains Tax and Inheritance Tax. 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 (Spotlight 63)’ (updated 16 May 2025), 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