Practical notes on tax, accounts, and property economics — written for landlords, not generic SMEs.
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Landlord Tax Essentials
From April 2027, UK landlords will pay separate property income tax rates of 22%, 42% and 47% instead of general income tax rates. This fundamental change affects all individual landlords with rental income.
Capital Gains Tax
From April 2027, the UK introduces separate property income tax rates. This article explains how these changes interact with capital gains tax on property sales and what landlords need to plan for.
Capital Gains Tax
While the 2027 property income tax changes don't alter CGT rates directly, they significantly impact when landlords should sell properties and whether incorporation makes sense before disposal.
Section 24 & Tax Relief
From April 2027, property income faces separate tax rates (22% basic, 42% higher, 47% additional) instead of general income tax rates. This creates a mismatch with Section 24's 20% tax credit, potentially increasing costs for basic rate landlords.
Incorporation & Company Structures
From April 2027, property income will be taxed at separate rates (22% basic, 42% higher) rather than general income tax rates. This fundamentally changes the incorporation decision for many landlords.
Incorporation & Company Structures
From April 2027, property income will be taxed at separate rates (22% basic rate vs current 20%). This changes the incorporation decision significantly, particularly for higher-rate taxpayers.
Capital Gains Tax
UK landlords must report property sales to HMRC within 60 days of completion and pay any capital gains tax due. Failure to meet this deadline triggers automatic penalties.
Capital Gains Tax
The 60-day CGT reporting rule requires UK residents and non-residents to report property sales to HMRC within 60 days of completion. This applies to most residential property disposals, even if no tax is due.
Property Types & Specialist Tax
Short-term rental income from Airbnb is taxed as property income in the UK, with specific rules around deductions and compliance requirements that differ from traditional buy-to-let.
Property Accountant Services
Belfast's property market presents unique challenges for landlords navigating UK tax rules alongside Northern Ireland's property regulations. Specialist property accountants provide essential support for compliance and tax efficiency.
Property Accountant Services
Brighton's property market presents unique challenges for landlords, from coastal property regulations to high rental yields. Specialist property accountants help navigate complex tax rules and maximise returns.
Landlord Tax Essentials
Business Property Relief rarely applies to standard buy-to-let properties but may be available for furnished holiday lettings or property development businesses.