How to claim relief for excess interest
Landlords running an unincorporated property business obtain relief for interest and finance costs incurred in relation to residential lets (including […]
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Capital expenditure and the cash basis
The cash basis is the default basis of accounts preparation for landlords with annual rental income of £150,000 or less
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Passing on the investment property
A landlord will need to consider whether it is better to pass on an investment property during their lifetime or
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Extracting profits as rent
Where a business is run through a personal or family company, the directors/shareholders will need to extract profits if they
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Utilising the property allowance
The property allowance is essentially an additional personal allowance for income from property. It allows individuals to enjoy property income
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SDLT and mixed-use properties
Stamp duty land tax (SDLT) applies where a property in England or Northern Ireland is sold for valuable consideration. There
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Non-resident landlords scheme
The non-resident landlords scheme (NRLS) is a tax deduction scheme for taxing UK rental income of non-resident landlords. Where the
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ATED returns for 2026/27
The Annual Tax on Enveloped Dwellings (ATED) is a tax on residential property owned by a non-natural person, such as
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Relief for replacement of domestic items
Where a landlord lets a residential property (including from 6 April 2025 onwards, a furnished holiday let), they are not
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SDLT and exchanging the main residence
A supplement applies on top of the residential stamp duty rates where a person has two or more residential properties.
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