This is a freeview 'At a glance' guide to the trading and property allowances.

There are two £1,000 allowances which may be claimed instead of actual expenses for both property income and trading income.

These may be claimed from 6 April 2017.

Subscribers see Allowances: Trading and Property

You might like our guides to the different accounting systems for the self-employed and landlords:

• Which system for me? See Cash or accruals accounting toolkit
• Which expenses for me? See Flat rate expenses or actual cost toolkit

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