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Rental and other rental-related income is the full amount of rent and associated payments that you receive, or become entitled to, when you rent out your property - whether it is paid to you or your agent. You must include the full amount of rent you earn in your tax return.
Associated payments may be in the form of goods and services. You will need to work out the monetary value of these.
Last modified: 28 Feb 2007QC 27741