PAYE & USC on Rental Income

TRS30

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Are PAYE and USC due on different levels of rental income?

I had a rental profit for 2012 and just got my P21 statement.

It has one level of income before Capital Allowance for USC and one after for PAYE.

Does this sound correct?
 
PAYE Pay As You Earn is applied to Employment income only. Income tax is payable on all income after capital allowances.

USC is payable on income before capital allowances.
 
PAYE Pay As You Earn is applied to Employment income only. Income tax is payable on all income after capital allowances.

USC is payable on income before capital allowances.

Thanks, that is exactly what I was looking for.
 
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