Insights

The tax questions portfolio landlords face most: Section 24 and mortgage interest, whether to incorporate, running a property company and taking money out of it, capital gains tax when selling, SDLT when buying, inheritance tax and passing property to children, Family Investment Companies and the rules for landlords who live abroad. Each article focuses on one question.

Landlords with three or more properties and growing portfolios, and the mortgage brokers, letting agents and accountants who work with them. They're written in plain English and explain technical terms as they go, so you don't need a tax background. Our glossary covers any terms you're unsure about, and each article links to the pages that explain the wider subject.

No. The articles are general information, not advice. Whether a structure or relief works for you depends on your own facts, the detailed conditions and anti-avoidance rules, and tax law changes regularly. Speak to an adviser about your position before buying, selling, transferring or gifting property. Acting too early can cost you a relief.

Each article is dated, so you can see when it was published or last reviewed. Property tax rules change often, through Budgets and Finance Acts, so check the date and take advice on the current position before acting. We update articles when the law changes, and note what changed, so you can see whether an older point still applies.

Start with our property tax advice page, which explains the main decisions landlords face, then read the pages on Section 24 and incorporating a property portfolio. Our free guide, 'Landlord tax guide: incorporation, Section 24 and beyond', brings the main points together. The calculators let you test the numbers, and the articles go deeper on specific questions.

Yes. From 6 April 2027, property income in England, Wales and Northern Ireland will be taxed at its own rates of 22%, 42% and 47%, two percentage points higher than the current rates. The relief for finance costs is also due to be given at the 22% property basic rate. We explain what this means for personally owned portfolios.

Yes. Incorporation is one of the biggest decisions a landlord makes, and it's hard to reverse. Our articles explain the capital gains tax and SDLT costs of moving properties into a company, when incorporation relief may be available, the effect on mortgages, and how the company's profits are taxed and taken out. They're designed to help you ask the right questions.

Yes. Many landlords buy new properties through a company while keeping existing ones personally. Our articles cover how a property company is taxed, the stamp duty position, how to extract profits through salary, dividends or loan repayments, and the longer-term questions about selling the company or passing it on. We also cover how lenders view company borrowing.

Yes. We explain how the gain is worked out, the rates for residential property, what costs you can deduct, how private residence relief works for a former home, and the 60-day deadline to report and pay after selling a UK residential property. We also look at timing sales across tax years and between spouses.

Yes. Let property usually doesn't qualify for Business Relief, so a portfolio can face inheritance tax at 40% above the available nil-rate bands. Our articles explain gifts and the 7-year rule, the gift with reservation trap, trusts, Family Investment Companies, and the capital gains tax that can arise when property is given away.

Yes. Non-resident landlords still pay UK tax on UK rental profits, and the non-resident landlord scheme decides whether tax is deducted from rent before it reaches you. Non-residents must also report UK property disposals within 60 days, even where no tax is due. Our articles explain these rules and the planning points around a move abroad.

Yes. SDLT is often the biggest upfront cost of growing a portfolio. We explain the higher rates for additional dwellings, the flat rate that can apply to companies buying expensive homes, the surcharge for non-resident buyers, how purchases of six or more dwellings can be treated, and the SDLT that can arise when you move properties into a company.

Sign up to our newsletter using the form in the website footer. We don't send frequent emails, and you can unsubscribe at any time. New articles are also added to this page as they're published. If you're a client and a change affects you, such as a Budget announcement on property income or SDLT, we'll tell you directly.

Get in touch through the Book a call form, by email, phone or WhatsApp. Our team can tell you whether the point applies to you and what your options are. The first call is free and without obligation, and we respond the same working day. Mention the article if it helps.

Yes, please do. They're a useful way to start a conversation about your plans. Bear in mind they're general information, so anyone reading them should take advice on their own position before acting. Brokers, agents and accountants can also introduce clients to us, and the client relationship stays with them.

Our team, which includes Big 4-trained Chartered Accountants. Articles are reviewed by a Chartered Tax Adviser. We cite legislation and HMRC guidance where it helps, so you or your adviser can check the source. Articles are checked against the current law before they're published and reviewed when the rules change.

Mostly, yes. Capital gains tax and inheritance tax work the same way across the UK. Scottish taxpayers have their own income tax rates and bands, and property purchases in Scotland and Wales are taxed under land and buildings transaction tax and land transaction tax instead of SDLT. Where those differences matter, our articles point them out.

Yes. The special tax regime for furnished holiday lettings was abolished from April 2025 for income tax and capital gains tax, so holiday lets are now generally taxed like other residential lettings. Our articles explain what changed, including mortgage interest relief, capital allowances and capital gains tax reliefs, and the transitional rules.

Yes, where it affects planning. Making Tax Digital for Income Tax applies from April 2026 to individuals with qualifying income from property and self-employment over £50,000, with the threshold falling to £30,000 from April 2027 and £20,000 from April 2028. It changes how landlords keep records and report, though not how much tax they pay.

No. Articles explain the rules in general, but the right answer for a portfolio depends on the numbers: your gains, borrowing, income, family and plans. A fixed-fee review looks at your actual position and compares the options side by side. The articles help you prepare for that conversation and ask better questions.