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Cumulative Update - UK Property Reporting Categories
The following is a list of totals that are supplied to HMRC on a full UK property cumulative update. If your annual income is under £90,000 (as of April 2025) then you only need to provide a consolidated expense total, rather than a breakdown across all categories.
Income
- Total rental income from property
- Tax deducted from any income
- Premiums for the grant of a lease
- Reverse premiums and inducements
- Other rental income
- Rent a Room income
Expenditure
Where the turnove exceeds the consolidated expense threshold
- Rent, rates, insurance and ground rents
- Property repairs and maintenance
- Non-residential property finance costs
- Legal, management and other professional fees
- Costs of services provided, including wages
- Other allowable property expenses
- Residential property finance costs
- Travelling costs
- Unused residential property finance costs brought forward
- Rent a Room expenses
For a breakdown of self-employment cumulative update reporting categories click here.