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Property Rental Toolkit 2020 - GOV.UK
assets.publishing.service.gov.ukin over 4 years, so the full restriction will apply from the tax year 2020-2021. For further information about the restriction and how to calculate the tax relief due in the transition years, please see the guidance on changes to tax relief for residential landlords. Further information can be found here PIM2054. Reliefs and allowances