mix use property or semi commercial - mortgage inetrest

Where a property is on a single title and mixed-use property ( consist of the letting of both a dwelling-house and non dwelling) Shop at the bottom and flat on top. How should the mortgage interest be treated on your tax return where the whole property has a single mortgage.

Hi,

You can find guidance in PIM2056 which states that deductions for interest and finance costs will be restricted only for the purpose of the dwelling-house part of the business. Examples of this are included in the guidance.  

PIM2056 - Deductions: interest: restriction for income tax purposes from 2017/18: apportionment

You can find guidance in PIM2058 for how the restriction calculation works.

PIM2058 - Deductions: interest: restriction for income tax purposes from 2017/18: calculation

Thank you.