Landlords & Property Tax Hub
Guidance for UK landlords and property investors. Allowable expenses, rental income rules, common mistakes, and how to stay compliant.
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Rental income
How rental income is taxed and what counts as income.
2 articles
Allowable expenses
What you can claim against your rental income, including the Section 24 rules on mortgage interest.
3 articles
Records
What records landlords need to keep, for how long, and what HMRC expects.
2 articles
Property structures
Personal ownership vs limited company. How Section 24 changes the answer.
1 articles
Common mistakes
Errors that trigger HMRC enquiries and how to avoid them.
2 articles
Property tax for landlords: what actually matters
Four things decide most landlords' tax position: what you can and cannot deduct (with mortgage interest under Section 24 the big exception), how rental profits are taxed and reported, the records that keep both defensible, and — for portfolios — whether personal or company ownership fits better.
Each has its own guide in this hub, written for the landlord with a handful of properties rather than the textbook. Making Tax Digital now adds the reporting rhythm on top: quarterly digital updates are live for qualifying income over £50,000, extending to £30,000 from April 2027.
Where landlords lose money unnecessarily
Under-claimed expenses, unreported losses (which forfeits carrying them forward), missed 60-day Capital Gains windows on sales, and structures chosen by folklore rather than arithmetic. None of these are exotic — they are record-keeping and timing, which is why they are fixable.
Property tax is our anchor specialism. Portfolio landlords run through Compliance Vault™ get per-property monthly numbers, Section 24 modelled rather than guessed, and the structure question answered with their actual figures — reviewed every year at the Annual Compliance Review.
Frequently asked questions
How is rental income taxed in the UK?
Rental profit — rent minus allowable expenses — is added to your other income and taxed at your marginal rate, with mortgage interest relieved separately as a 20% credit under Section 24. The rental income guide in this hub works through the calculation.
Should my properties be in a limited company?
It depends on your tax band, gearing, and horizon — the company deducts interest in full but adds extraction tax, dearer mortgages, and compliance. The structures guide sets out both sides; the answer for you is arithmetic, which we run with your real numbers.
Does Making Tax Digital apply to landlords?
Yes — landlords are in scope. It is live for qualifying income (gross rents plus self-employment turnover) over £50,000, and extends to over £30,000 from April 2027: digital records and quarterly updates through compatible software.
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