Practical notes on tax, accounts, and property economics, written for landlords, not generic SMEs.
The canonical guide for each major property tax topic. Start with these, then dig into the full library below.
Mortgage interest has not been a deductible expense since 6 April 2020. We model the 20% basic-rate credit and the higher-rate wedge so you see your true taxable profit, not just your cash profit.
Quarterly digital filing has been live since 6 April 2026 for landlords over £50,000, dropping to £30,000 in 2027 and £20,000 in 2028. We handle software, category mapping, and the quarterly submissions.
Residential gains are taxed at 18% and 24% and must be reported and paid within 60 days of completion. We prepare the computation, apply any reliefs, and file inside the window.
The 5% additional-dwellings surcharge (since 31 October 2024) and the 17% enveloped-dwelling rate change the maths on every purchase and transfer. We cost it before you commit.
We run the corporation tax saving against the SDLT and CGT cost of transferring properties in, then handle company accounts, CT600s, and tax-efficient profit extraction.
Property is illiquid and routinely pushes an estate over the nil-rate band. We plan lifetime gifting, trusts, and share transfers alongside your ownership structure, not in isolation.
Commercial lettings, the option to tax, and conversions carry VAT treatment that residential lets do not. We get the registration, recovery, and option-to-tax decisions right.
Overseas landlords can receive rents gross under the NRLS instead of suffering 20% withholding. We register you (NRL1 or NRL2) and keep the UK filing in order.
Residential property over £500,000 held in a company needs an annual ATED return, with relief for genuine lettings filed by 30 April. We file the relief return on time so no charge arises.
If rental income has gone unreported, the HMRC Let Property Campaign is the route to regularise it on the best available terms. We manage the disclosure from first contact to settlement.
Fixtures and integral features in qualifying property carry allowances that are easy to miss. We separate revenue repairs from capital improvements and claim what is genuinely due.
SA105 property pages, every allowable expense captured, and a return that stands up to an HMRC enquiry. The annual baseline we get right for every landlord client.
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Making Tax Digital (MTD)
A practical guide for landlords deciding whether genuinely-free MTD for Income Tax software can carry their obligation: where free actually exists, the eligibility gates that decide whether it works for you, and what free really costs in time, missing compliance features and year-end risk, now the mandate is live.
Property Types & Specialist Tax
When you buy a commercial property you can claim capital allowances on the plant, integral features and structure, but only if you secure them correctly. This guide explains what qualifies, the rates from April 2026, the section 198 fixtures election you must agree within two years of purchase, and the structures and buildings allowance you cannot claim without an allowance statement.
Landlord Tax Essentials
A task-by-task year-end checklist for UK landlords before 5 April 2026, covering records, allowable expenses, Section 24, CGT timing, pensions, the Self Assessment deadline and Making Tax Digital for Income Tax readiness, with every key date.
Landlord Tax Essentials
Every UK tax year date a landlord needs for 2026/27 in one calendar: Self Assessment filing and payment-on-account dates, the new MTD for Income Tax quarterly cycle, the 60-day CGT clock, corporation tax for company landlords, and the enacted April 2027 property income tax rates.
Landlord Tax Essentials
Two tax years bring the biggest shift in landlord taxation for a generation. From 6 April 2026, Making Tax Digital for Income Tax becomes mandatory. From 6 April 2027, separate property income tax rates of 22%, 42% and 47% take effect in England, Wales and Northern Ireland, enacted by Finance Act 2026. This hub explains every change, with key dates, action points and links to the detailed guides.
Landlord Tax Essentials
If you have undeclared rental income, the realistic exposure is the original tax, daily-compounded interest and a behaviour-based penalty of up to 100% of the tax lost, with criminal prosecution reserved for the most serious cases. This guide sets out the verified penalty bands, exactly how HMRC's Connect system detects undeclared lettings, how far back HMRC can assess (4, 6, 12 or 20 years), a worked example of the real cash exposure, and the disclosure route that secures the lowest penalty floor.
Incorporation & Company Structures
Once you run property through a limited company, payroll is a year-round PAYE obligation. This guide covers director salary mechanics, Real Time Information filing, auto-enrolment pensions, P11D benefits and the Construction Industry Scheme, and where specialist payroll support fits.
Property Accountant Services
Cheltenham landlords face Section 24, Making Tax Digital from April 2026, and the property income rates legislated for April 2027. A specialist property accountant who knows the local market, from student lets near the University of Gloucestershire to racecourse-week short lets, helps you stay compliant and plan disposals well.
Property Accountant Services
Portsmouth landlords face citywide Article 4 HMO controls, additional licensing, Section 24, and Making Tax Digital from April 2026. A specialist property accountant helps local investors stay compliant and plan ahead across Southsea, Milton, and the wider city.
Property Accountant Services
Cardiff landlords work under a different tax and regulatory regime than English landlords. Land Transaction Tax (LTT) replaces Stamp Duty, Rent Smart Wales registration and licensing is mandatory (and is itself administered by Cardiff Council for the whole of Wales), Article 4 directions in Cathays, Roath and Plasnewydd control student HMO conversions, and the Renting Homes (Wales) Act 2016 reshaped tenancies. A specialist models all of this alongside the UK-wide rules: Section 24, MTD-for-ITSA (live from April 2026), the April 2027 property income rates, and CGT at 18% and 24%.
Property Accountant Services
In a typical large UK mortgage fraud prosecution, both the accountant and the financial adviser involved end up convicted alongside the borrower. The Fraud Act 2006 section 2 ('fraud by false representation') is the front-line offence, with a 10-year maximum sentence on indictment. Behind it sit two parallel cordons that protect property investors and the firms that work for them. For property investors, the Proceeds of Crime Act 2002 section 330 obliges your accountant in the regulated sector to file a Suspicious Activity Report (SAR) to the National Crime Agency if knowledge or suspicion is reached, and section 333A makes it a criminal offence for the accountant to tell you a SAR exists (the 'tipping off' prohibition). For accountants and intermediaries, the Money Laundering Regulations 2017 (SI 2017/692) regulation 8 puts external accountants, tax advisers and letting agents in the regulated sector by activity (not by qualification), with firm-wide risk assessment (reg 18), policies and controls (reg 19), customer due diligence (regs 27 to 28) and enhanced due diligence (reg 33) as the operational floor. This page walks the case-led pattern, then the practitioner cordon, then closes on a practical 'how to choose a property accountant' checklist for investors who want to brief honestly and trust the process.
Landlord Tax Essentials
HMRC's Digital Disclosure Service (DDS) is the online portal at gov.uk that hosts four distinct voluntary-disclosure campaigns: the Let Property Campaign for residential rental income, the Worldwide Disclosure Facility for offshore matters, the Card Transaction Programme for unreported card-acquirer income, and a general catch-all route for everything else. This page is the umbrella-architecture layer: it sets out which campaign sub-track applies to which fact pattern, the 3-step notify / disclose-in-90-days / pay cycle, the Schedule 41 FA 2008 unprompted-disclosure mitigation floor, the Failure-to-Correct overlay for pre-2018 offshore matters, and the boundary at which DDS is the wrong route and CoP9 / CDF is required instead.