Low rental income SA rule

[KarenF]

I wonder whether anyone knows when the rule that peoples with rental income over 2.5K after expenses/deductions or rents over 10K before deductions came into force? Is this the first tax year or was this in effect before?

[KarenF]

Ok, rephrasing required, I notice: It is now the rule that people with 2.5K rental income after expenses/deductions must submit a Self-Assessment. When did this rule take effect from?

[section 44]

HMRC guidance.

[maths]

I am unaware of any statutory authority requiring a tax return to be filed where the £2,500 limit is exceeded.

The only reference I believe is on HMRC web-site which is not statutory authority.

If the only income of an individual is, say, £2,500 net property income then the personal allowance would cover this and thus notification of chargeability under TMA 1970 s 7 would not be required either.