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UK property

Property tax insights

Practical notes on tax, accounts, and property economics, written for landlords, not generic SMEs.

Start here: essential guides

The canonical guide for each major property tax topic. Start with these, then dig into the full library below.

Section 24 finance-cost relief

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.

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Making Tax Digital for Income Tax

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.

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Capital gains tax on disposals

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.

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Stamp Duty Land Tax

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.

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Incorporation and limited companies

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.

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Inheritance tax and succession

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.

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VAT on commercial and mixed-use

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.

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Non-Resident Landlord Scheme

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.

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ATED on company-held property

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.

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Let Property Campaign disclosures

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.

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Capital allowances

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.

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Self Assessment and rental schedules

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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Comprehensive Guides by Topic

Incorporation and Company Structures

160 articles

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Landlord Tax Essentials

151 articles

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Property Types & Specialist Tax

142 articles

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Property Accountant Services

63 articles

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Non-Resident Landlord Tax

47 articles

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Section 24 & Tax Relief

46 articles

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Making Tax Digital (MTD)

41 articles

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Capital Gains Tax

38 articles

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Property Finance

34 articles

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Portfolio Management

19 articles

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All Articles

  • Property Finance

    Bridging Finance for Auction Purchases: The 28-Day Clock

    A traditional auction contract exchanges on the fall of the hammer and completes in about 28 days, a deadline a term mortgage cannot hit. This guide explains why investors and developers use a bridging loan to complete an auction purchase on time, how the legal pack, deposit and forfeiture risk shape the deal, what the finance costs as a range, and how the interest is treated for tax. Education only, no finance is arranged here.

    •10 min read

  • Property Finance

    Bridging Finance for a Below Market Value Purchase

    Buy a property for less than it is worth and the tempting idea is to borrow against its true value rather than the price you paid, funding the deal with little or none of your own cash. This guide explains the difference between open market value and price, why most lenders anchor to the lower of the two for six months, when a specialist lender will lend against day-one value, the vendor-gifted-deposit mechanism, and the fraud and money-laundering red flags that surround undervalue sales.

    •10 min read

  • Property Finance

    Bridging Finance for Buy to Let: How Bridge-to-Let Works

    Bridging finance for buy to let exists for one job: to buy a property a term BTL mortgage will not touch yet, make it lettable, then refinance onto that BTL mortgage so it redeems the bridge. This guide explains the unmortgageable-now-mortgageable-after test, the day-one-value versus six-month-rule refinance, the cost and LTV ranges (as at July 2026), the consumer buy-to-let fence, and how the interest is taxed for an individual landlord versus an SPV.

    •12 min read

  • Property Finance

    Bridging Finance for Chain Breaks: The Investor Guide

    When a portfolio sale slips and threatens an onward purchase, a chain-break bridge can hold the deal together until the delayed sale completes. This guide covers the investment chain-break only, sets out the LTV, cost drivers and exit, and draws the hard line at own-home chains, which are regulated products outside its scope.

    •10 min read

  • Property Finance

    Bridging Finance for Commercial Property: How It Works

    Bridging finance lets an investor or business buy a commercial building that a term mortgage will not yet touch, most often because it is empty. The distinguishing feature of a commercial bridge is the valuation basis: an untenanted unit is lent against on a vacant-possession basis, a discount to what it would be worth let and income-producing, so the loan sits lower than borrowers expect. This guide explains vacant-possession versus investment valuation, why the tenant's covenant and lease length drive the underwrite, the 65% to 70% of vacant-possession value that is typical while a unit is empty, the exit onto a commercial term mortgage once it is let, the risks, and the tax treatment of the interest and the building. It is education, not a finance promotion.

    •11 min read

  • Property Finance

    Bridging Finance for HMO Conversions: Article 4, Licensing and the Exit

    Bridging finance for an HMO conversion is not really a finance question first, it is a planning and licensing question. Whether you can convert a house to a house in multiple occupation, and how many rooms it can hold, is decided by Article 4 directions, permitted development, the sui generis threshold and the local licensing regime long before a lender looks at the numbers. This guide explains the planning and licensing gates that shape the deal, how the bridge funds the purchase and the staged conversion works, why the exit is a specialist HMO mortgage valued on rental income, and how the interest and the conversion costs are taxed. Figures are ranges as at July 2026; verify current pricing with a lender or broker.

    •11 min read

  • Property Finance

    Bridging Finance for a Land Purchase: LTV, Title Risk and Exit

    Bare land is the hardest security a short-term lender will take: no rent, planning risk and title traps push loan-to-value down to roughly 50 to 65 percent of value and force interest to be rolled. This guide explains how a land bridge is priced, where the exit comes from, and how the interest is taxed depending on whether you are an investor or a developer.

    •8 min read

  • Property Finance

    Bridging Finance for Refurbishment: Light, Heavy and the BRRR Exit

    Refurbishment bridging is defined by the works, not the postcode. A cosmetic tidy-up and a structural remodel sit on very different products, with different drawdown mechanics, LTVs and exits. This guide explains the light-versus-heavy line, how stage payments release against a schedule of works, and how the BRRR refinance lets an investor recycle capital into the next project. Education only, with the tax treatment of the interest summarised and linked, not a route to arrange finance.

    •10 min read

  • Property Finance

    Bridging Loan Lenders in the UK: Types, Market Structure and How to Vet One

    The UK bridging market is not one homogeneous group of lenders. Specialist non-bank funders, challenger banks, private lenders and family offices, institutional and peer-to-peer platforms, and brokers running their own funding lines each price and underwrite differently, move at different speeds and have different appetite for risk. This page maps the lender types for a property investor or developer, sets out how to tell a well-run lender from a badly-run one, and shows how to verify authorisation on the FCA register. It is education, not a recommendation: we name no individual lenders and arrange no finance. Where it helps, it points to how the interest you pay is treated for tax.

    •10 min read

  • Property Finance

    Bridging Loan Rates: What They Cost and What Drives Them

    Bridging is quoted as a monthly rate, and the headline figure is only part of the cost. This guide explains the typical rate range for first-charge investment bridging as at July 2026 (roughly 0.55% to 1%+ a month), what moves your rate, the difference between rolled, retained and serviced interest, why the money that reaches your account is less than the loan you draw, and the full fee stack. It ends with a worked total-cost example on a £200,000 eight-month bridge and the tax treatment of the interest. Education only, not a rate quote or a promotion of any credit product.

    •10 min read

  • Property Finance

    Bridging Loans: The Complete UK Guide for Property Investors and Developers

    A plain-English guide to bridging finance for UK property investors, developers and business owners. Covers what a bridging loan is, the regulated versus unregulated line, first and second charge, open and closed terms, gross versus net loan, rolled and retained interest, LTV, the all-important exit, timescales, the risks, and how the interest is treated for tax. Education only: this guide fences off regulated own-home bridging and does not arrange or promote finance.

    •16 min read

  • Property Finance

    Buy-to-Let Mortgage Lenders: Types, Tiers and Criteria

    Buy-to-let lenders fall into three tiers (high-street banks, specialist and challenger lenders, and private or portfolio lenders), and they disagree on almost everything that matters: whether they lend to an SPV, the ICR band they apply, the minimum income they want, which SIC codes they accept, and how they treat portfolio landlords. This is a criteria comparison, not a product recommendation. A decline from one lender usually means the case landed in the wrong tier, not that it was unaffordable.

    •9 min read