Match with UK firms who do landlord tax every day — personal vs limited company, incorporation, HMO, holiday let, CGT and the 5% SDLT surcharge. Worked numbers, not generic advice.
The guides below cover the post-Section 24 landlord tax landscape — personal vs Ltd, HMO, holiday let, CGT and SDLT — written for UK landlords, with the HMRC and case-law citations. Worked examples throughout.
The 2017 rule that pushed higher-rate BTL landlords into Ltd companies — with a worked £40k example.
→ LtdCorporation tax, dividends, mortgage interest deductibility, profit extraction. Run the maths.
→ CGTAllowance dropped to £3,000. Rates, reliefs, timing — worked examples for sale of a BTL.
→ SDLTRaised from 3% to 5% in Oct 2024. Bandings, multiple-dwellings, refund traps.
→ FHLFHL regime abolished April 2025. What changed, what to do if you held an FHL.
→ HMOArticle 4, licensing, capital allowances on communal areas, room-by-room rent vs single tenancy.
→ Portfolio4+ properties = portfolio landlord. ICR stress tests, group structures, sub-letting, retiring out.
→ S.162Move BTLs into a Ltd without crystallising CGT. Business test, SDLT, partnership route.
→ Tax creditHow the post-Section 24 20% basic-rate tax credit actually works on your SA tax return.
→ OverviewEvery tax a UK landlord pays in 2025/26, in plain English. Starting point for new landlords.
→ ExpensesWhat you can deduct, what you can't, what HMRC will challenge. With the case-law citations.
→ ToolPersonal-name vs Ltd-company take-home calculator. Run your own numbers in under a minute.
→ ContactIf your situation doesn't fit a guide, email Charlie directly and we'll match you to the right specialist.
→Free, no obligation. Accountants pay us — you pay only their professional fees.
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UK landlord accountants typically charge from £22-£45/mo for personal-name BTL self-assessment returns covering 1-3 properties, and £75-£200/mo for limited-company (SPV) clients including the corporation tax return, statutory accounts, payroll and a director's self-assessment. Portfolio landlords (4+ properties) usually pay £150-£400/mo depending on complexity. GoLandlord matching is free — accountants pay us; you pay only their professional fees.
Usually yes if you're a higher-rate taxpayer with mortgaged BTLs — Section 24 caps your mortgage interest relief at 20% personally, but a Ltd company gets full deduction against corporation tax (currently 19-25%). The catch is SDLT on the transfer (5% additional-property surcharge plus standard rates) and CGT on disposal, unless you qualify for Section 162 incorporation relief. We match you to an accountant who can model your specific numbers before you commit.
Yes — Section 24 still applies in full. Since April 2020, individual landlords can't deduct mortgage interest from rental income; they get a 20% tax credit instead. Higher-rate taxpayers end up paying more tax on their rental profits than under the old regime, which is why most new BTL purchases now go through limited companies. Section 24 doesn't apply to Ltd-company BTL — corporation tax allows full interest deduction.
The Furnished Holiday Let (FHL) tax regime was abolished from 6 April 2025. Holiday lets are now taxed under the same rules as standard rental property: mortgage interest restricted to 20% credit, no Business Asset Disposal Relief on sale, no capital allowances on furniture (replacement of domestic items relief applies instead), and no pension contribution counting. Existing FHL owners need to plan whether to continue, sell, or restructure.
From 31 October 2024, the additional-property SDLT surcharge rose from 3% to 5%. It applies to second homes, BTLs, and Ltd-company purchases of residential property. On a £300k BTL purchase, that's £30k of SDLT versus the old £20k. There are exemptions (mixed-use, six-or-more dwellings, derelict property) — the right accountant or solicitor can sometimes get the bill down materially.
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