Cash basis for landlords
As for unincorporated trading businesses, the cash basis is the default basis of accounts preparation for landlords running an unincorporated property business. However, unlike traders, …
Extracting profits as rent
Where a business is run through a personal or family company, the directors/shareholders will need to extracting profits if they are to be used personally. …
Utilising the property allowance
Utilising the property allowance The property allowance is essentially an additional personal allowance for income from property. It allows individuals to enjoy property income of …
Reporting income from FHLs in the 2025/26 tax return
The special tax regime for reporting income from FHLs ( furnished holiday lettings came to an end on 6 April 2025 )From that date, furnished …
SDLT and mixed-use properties
Stamp duty land tax (SDLT and mixed-use properties) applies where a property in England or Northern Ireland is sold for valuable consideration. There are different …
Reporting a residential property gain
A chargeable gain may arise on the disposal of a residential property gain which has not been the owner’s only or main residence throughout. This …
Shared Ownership Problems: Feeling Trapped, Losing Money and How to Move Forward (UK 2026 Guide)
Problem with Shared Ownership in the UK Shared ownership was promoted as a more affordable route onto the property ladder. For many buyers, it seemed …
Tax Planning for Property Investors: The Cost of Not Planning Before You Buy UK Property (2026 Guide)
Tax Planning for Property Investors Buying an investment property can feel like progress. You find the right deal, secure finance, complete the purchase, and start …
HMRC Property Rental Toolkit: What UK Landlords Need to Know and How to Stay Compliant
HMRC Property Rental Toolkit Matters More Than Many Landlords Realise Many UK landlords focus on rent coming in, mortgage payments going out, and keeping properties …
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 let is managed by a …
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 a company, which is valued …
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 entitled to tax relief for …
