Your concern is: "whether HMRC will agree that my wife and I are in business". In the HMRC Internal Manual PIM1020 it is stated that . Who carries on a rental business? Any person or body of persons carries on a rental business if: they own or have an interest in land or property in the UK; and First HMRC manual on GOV.UK - give us your feedback Posted by: Till Wirth , Posted on: 26 February 2015 - Categories: User insights Over the past few months HMRC and GDS have collaborated on improving the way the HMRC manuals are maintained and made available to the public. Manuals - A to Z. A. A Series - AccountingThe role of different audit bodies, background information on EC Own Resources and an overview of Government accounting. Access to DWP Data System ManualGuidance on the use of ADD, HMRC's system to enable staff to access information held by the Department for Work and Pensions (DWP) Savings and Investment Manual4 where the following is said: "Where or not interest has a UK source depends on all the facts and on exactly how the transactions are carried out. HMRC consider the most important factor in deciding whether or not interest has a UK source to be • the residence of the debtor and the location of his/ her assets. We need another source of information. Stage 3: HMRC VAT manuals. The VAT manuals are used by HMRC officers to deal with challenges in their day-to-day work. I have encountered situations where officers refuse to accept information in the public notices, instead preferring to quote and utilise the VAT manuals. actually rely on any practice of HMRC; and, secondly, the effect of the so-called "health warning" at the beginning of the HMRC Manuals was that the representation in question (concerning the zero-rating of supplies of printed material) was not capable of giving rise to a legitimate expectation on the part of the taxpayer, because the Guidance published by HMRC on the taxation of pension schemes. The manual was published in draft fo