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ACCA TX-UK FA2025 Chapter 3 Property Income and Investments - Individuals

VIVA Subject Guide
YouTube video

4 Comments

  1. Hibu
    In Example 5, the rental income is £6,000 monthly in advance... So in the calculation, why is it divided by 10/12? The rent is not annual. If I’m wrong, please feel free to correct me, because it’s better to identify mistakes before the real exam.
  2. mbekipriest
    The rent is paid monthly for the month ahead thus in advance, the tax year is April 2025 through April 2026 no mention of their being a previous tenants in the months prior so no income before june 30th. Which makes sense i suppose commercial leases are not as marketable as residential rent. Thus rent is only received June 30th 2025 through March 30th 2026 which is ten months the income for April 30 2026 is assed in the next tax year.
  3. Mohamed
    Good afternoon Ma
    thank you for the wonderful lecture they are really helpful but i did not see FHL part of the note and also the video why?
  4. mrjonbainModerator
    From the syllabus and learning outcomes guide for 2026/27- "Removed from syllabus

    Explain the treatment of furnished
    holiday lettings" Hope this helps.

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