Category 5: Land and property
Any land or property (a) which has a capital value of more than £250,000 (but excluding any personal residences), or (b) from which an income of more than £5,000 a year is derived.
- Only the nature of the property and a general indication of its location should be indicated (e.g. “farm in Norfolk”, “residential holdings in Birmingham” and so on); the value of the property and the income received need not be registered. No property that is used for personal residential purposes need be registered, unless it falls under part (b).