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            <span>Flow chart - claiming the property allowance</span>
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            <div class="dfb_head gen_head">&nbsp;<div class="dfb_head_title"><h2 class="dfb_color">Documents for Business</h2>In excess of 1,000 customisable documents covering every conceivable business issue.</div></div>            	<div class="grid_8 alpha"><div class="doc_box shadow borderSolid"><h2 class="doc_header borderBottom dfb_color dfb_border">Introduction to this document</h2><div><h1 class="Introtitle"><span>Claiming the </span><span>property</span><span> allowance</span></h1><p class="Introintroduction"><span>The </span><span>property</span><span> allowance </span><span>is a fixed </span><span>tax </span><span>deduction which can be claimed </span><span>against</span><span> </span><span>rents and other income derived from </span><span>property</span><span> </span><span>in place of </span><span>the </span><span>actual c</span><span>osts</span><span> incurred in gen</span><span>erating the income. </span><span>I</span><span>t means that individua</span><span>ls can receive </span><span>up to £</span><span>1,000 of</span><span> property-</span><span>related</span><span> </span><span>income </span><span>tax </span><span>free.  However, </span><span>special r</span><span>ules </span><span>prevent</span><span> its use </span><span>for</span><span> </span><span>some types of property income.</span></p><h2 class="Introsubtitle1"><span>Flow chart</span></h2><p class="Introbody"><span>The </span><span style="font-weight:bold">Flow Chart </span><span style="font-weight:bold">-</span><span style="font-weight:bold"> Claiming </span><span style="font-weight:bold">the Property Allow</span><span style="font-weight:bold">ance</span><span> will help you deci</span><span>de if you are entitled to claim the </span><span>property</span><span> </span><span>allowanc</span><span>e for a</span><span> tax year.</span></p><p class="Introbody"><span>D</span><span>efinitions for the </span><span>flow chart:</span></p><ul type="disc" style="margin:0pt; padding-left:0pt"><li class="Introbody" style="margin-left:15.13pt; padding-left:6.17pt; font-family:serif; -aw-font-family:'Symbol'; -aw- -aw-number-format:''"><span style="font-family:Helvetica; font-weight:bold">R</span><span style="font-family:Helvetica; font-weight:bold">e</span><span style="font-family:Helvetica; font-weight:bold">levant property</span><span style="font-family:Helvetica; font-weight:bold"> business</span><span style="font-family:Helvetica; font-weight:bold"> -</span><span style="font-family:Helvetica"> broadly, any </span><span style="font-family:Helvetica">property</span><span style="font-family:Helvetica"> busines</span><span style="font-family:Helvetica">s</span><span style="font-family:Helvetica"> to which </span><span style="font-family:Helvetica">rent-a-room </span><span style="font-family:Helvetica">relief</span><span style="font-family:Helvetica"> does or could not apply</span><span style="font-family:Helvetica"> </span><span style="font-family:Helvetica">and </span><span style="font-family:Helvetica">is not relating to </span><span style="font-family:Helvetica">residential accommodation </span><span style="font-family:Helvetica">on </span><span style="font-family:Helvetica">financ</span><span style="font-family:Helvetica">in</span><span style="font-family:Helvetica">g costs, e.g. </span><span style="font-family:Helvetica">interest</span><span style="font-family:Helvetica"> </span><span style="font-family:Helvetica">is</span><span style="font-family:Helvetica"> i</span><span style="font-family:Helvetica">n</span><span style="font-family:Helvetica">cur</span><span style="font-family:Helvetica">red</span><span style="font-family:Helvetica"> </span></li></ul><ul type="disc" style="margin:0pt; padding-left:0pt"><li style="margin-left:15.13pt; padding-left:2.87pt; font-family:serif; -aw-font-family:'Symbol'; -aw- -aw-number-format:''"><span style="font-family:Helvetica; font-weight:bold">C</span><span style="font-family:Helvetica; font-weight:bold">onnected </span><span style="font-family:Helvetica; font-weight:bold">person</span><span style="font-family:Helvetica"> -</span><span style="font-family:Helvetica"> </span><span style="font-family:Helvetica">f</span><span style="font-family:Helvetica">or the purposes of </span><span style="font-family:Helvetica">the trading allowance a person</span><span style="font-family:Helvetica"> is connected to another person if they are</span><span style="font-family:Helvetica"> that person’s</span><span style="font-family:Helvetica">:</span></li></ul><p style="margin-left:18pt"><span>&#xa0;</span></p><ul type="circle" style="margin:0pt; padding-left:0pt"><li style="margin-left:41.75pt; padding-left:7.9pt; font-family:serif; -aw-font-family:'Courier New'; -aw- -aw-number-format:'o'"><span style="font-family:Helvetica">spouse or civil partner</span></li><li style="margin-left:41.75pt; padding-left:7.9pt; font-family:serif; -aw-font-family:'Courier New'; -aw- -aw-number-format:'o'"><span style="font-family:Helvetica">brother or siste</span><span style="font-family:Helvetica">r</span></li><li style="margin-left:41.75pt; padding-left:7.9pt; font-family:serif; -aw-font-family:'Courier New'; -aw- -aw-number-format:'o'"><span style="font-family:Helvetica">ancestor</span></li><li style="margin-left:41.75pt; padding-left:7.9pt; font-family:serif; -aw-font-family:'Courier New'; -aw- -aw-number-format:'o'"><span style="font-family:Helvetica">lineal descendant</span></li><li style="margin-left:41.75pt; padding-left:7.9pt; font-family:serif; -aw-font-family:'Courier New'; -aw- -aw-number-format:'o'"><span style="font-family:Helvetica">spouse’s or civil partner’s brother or sister</span></li><li style="margin-left:41.75pt; padding-left:7.9pt; font-family:serif; -aw-font-family:'Courier New'; -aw- -aw-number-format:'o'"><span style="font-family:Helvetica">s</span><span style="font-family:Helvetica">pouse’s</span><span style="font-family:Helvetica"> </span><span style="font-family:Helvetica">or civil partner’s ancestor</span></li><li style="margin-left:41.75pt; padding-left:7.9pt; font-family:serif; -aw-font-family:'Courier New'; -aw- -aw-number-format:'o'"><span style="font-family:Helvetica">spo</span><span style="font-family:Helvetica">use’s or civil partne</span><span style="font-family:Helvetica">r’s lineal descendant</span></li></ul><p><span>&#xa0;</span></p><ul type="disc" style="margin:0pt; padding-left:0pt"><li style="margin-left:15.13pt; padding-left:6.17pt; font-family:serif; -aw-font-family:'Symbol'; -aw- -aw-number-format:''"><span style="font-family:Helvetica; font-weight:bold">A</span><span style="font-family:Helvetica; font-weight:bold">ssociates</span><span style="font-family:Helvetica"> </span><span style="font-family:Helvetica">- </span><span style="font-family:Helvetica">f</span><span style="font-family:Helvetica">or most t</span><span style="font-family:Helvetica">ax purposes </span><span style="font-family:Helvetica">means </span><span style="font-family:Helvetica">person</span><span style="font-family:Helvetica">s</span><span style="font-family:Helvetica"> who </span><span style="font-family:Helvetica">are</span><span style="font-family:Helvetica">:</span><ul type="circle" style="margin-right:0pt; margin-left:0pt; padding-left:0pt"><li style="margin-left:24.1pt; padding-left:18.4pt; -aw-font-family:'Courier New'; -aw- -aw-number-format:'o'"><span style="font-family:Helvetica">r</span><span style="font-family:Helvetica">elatives</span><span style="font-family:Helvetica">:</span><ul type="square" style="margin-right:0pt; margin-left:0pt; padding-left:0pt"><li style="margin-left:34.3pt; padding-left:9.9pt; -aw-font-family:'Wingdings'; -aw- -aw-number-format:''"><span style="font-family:Helvetica">a</span><span style="font-family:Helvetica"> </span><span style="font-family:Helvetica">husband, wife, or civil partner</span></li><li style="margin-left:34.3pt; padding-left:9.9pt; -aw-font-family:'Wingdings'; -aw- -aw-number-format:''"><span style="font-family:Helvetica">parents and remoter forebears</span></li><li style="margin-left:34.3pt; padding-left:9.9pt; -aw-font-family:'Wingdings'; -aw- -aw-number-format:''"><span style="font-family:Helvetica">children an</span><span style="font-family:Helvetica">d remoter issue</span><span style="font-family:Helvetica">, e.g. </span><span style="font-family:Helvetica">gran</span><span style="font-family:Helvetica">dchildren</span><span style="font-family:Helvetica">; </span><span style="font-family:Helvetica">and</span></li><li style="margin-left:34.3pt; padding-left:9.9pt; -aw-font-family:'Wingdings'; -aw- -aw-number-format:''"><span style="font-family:Helvetica">siblings</span></li></ul></li><li style="margin-left:24.1pt; padding-left:18.4pt; -aw-font-family:'Courier New'; -aw- -aw-number-format:'o'"><span style="font-family:Helvetica">pa</span><span style="font-family:Helvetica">rtners in any partnership</span></li><li style="margin-left:24.1pt; padding-left:18.4pt; -aw-font-family:'Courier New'; -aw- -aw-number-format:'o'"><span style="font-family:Helvetica">trustees of a trust </span><span style="font-family:Helvetica">the person</span><span style="font-family:Helvetica"> is </span><span style="font-family:Helvetica">involved with</span></li><li style="margin-left:24.1pt; padding-left:18.4pt; -aw-font-family:'Courier New'; -aw- -aw-number-format:'o'"><span style="font-family:Helvetica">the</span><span style="font-family:Helvetica"> personal representative</span><span style="font-family:Helvetica">s of a deceased person </span><span style="font-family:Helvetica">if the person has</span><span style="font-family:Helvetica"> an interest in the estate</span></li></ul></li></ul><p style="margin-left:36pt"><span>&#xa0;</span></p><ul type="disc" style="margin:0pt; padding-left:0pt"><li class="Introbody" style="margin-left:15.13pt; padding-left:9.97pt; font-family:serif; 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