Technical guides

The CIOT has commissioned a series of guides to some tax topics. These are published below.

The publications have been written as general guides and cannot be exhaustive but are intended to be useful to members in practice.

This is new venture for CIOT & ATT and is in the nature of an experiment: we would appreciate feedback from members (to technical [at] on:

  • how useful members have found them: should we do more or not?
  • what is the best length for any future guides (the four are deliberately of widely different lengths)?
  • what sort of topics should we seek to cover (again, we have covered a range of topics)?

A summary for CIOT Members of tax issues for landlords of residential property.