Arrears of rent and unrealised rent received subsequently

Arrears of rent or unrealised rent received in a subsequent year are taxable in that year after 30% deduction, regardless of whether the property is still owned.

Key provisions

• Arrears of rent or unrealised rent received in a subsequent year are taxable in that year after 30% deduction, regardless of whether the property is still owned.

Use via API

curl https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/70

{
  "act_2025_ref": "70",
  "old_reference": "Section 25A, Income Tax Act 1961",
  "title": "Arrears of rent and unrealised rent received subsequently",
  "category": "Section",
  "limit_or_rate": "-",
  "applicable_to": "-",
  "effective_from": "2026-04-01"
}