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REITs - Coggle Diagram
REITs
have to be
UK tax resident
structured as closed ended co
listed on a recognised stock exchange
Investment companies
invest in
commercial
residential
through buying shares
to be exempt of Corp Tax
75% total profit
from letting
interest on borrowing
125% covered by rental
distributions
Property Income
paid net of 20% tax
non tax-payers can reclaim excess tax
ISA investors receive payment gross
non Property Income
taxed as UK dividend