Insights for UK landlords & self-employed

Allowable Expenses for Landlords: What You Can and Cannot Claim 

Holiday Lets & MTD: Key Tax Compliance Tips for Investors

Holiday let investors face major tax changes with the abolition of the FHL regime in April 2025 and the introduction of MTD for Income Tax in April 2026. Accurate digital records and compliant software will be essential to stay compliant.

Serviced Accommodation: Tax & Management Guide for Landlords

Serviced accommodation can deliver higher income than buy-to-let while offering potential tax advantages through FHL status. However, VAT rules, the 28-day rule and MTD reporting create compliance risks if not structured properly. Success depends on correct tax planning, the right VAT scheme and strong operational systems.

Capital Expenditure and Allowances for Property Landlords

Capital expenditure in property businesses cannot be deducted from rental profits. It includes costs like buying land, building structures, and improving properties. However, certain capital allowances, such as for plant and machinery, or relief for replacing domestic items, may offer tax relief over time.

Property Losses for Companies: A Complete Guide to Corporation Tax Relief

Corporation tax property losses must first be set against a company’s total profits for the same accounting period. Unused losses can be carried forward, requiring a formal claim within two years. Special rules apply for pre-2020 Income Tax Property Losses

Property Losses for UK Landlords: A Complete Guide to Income Tax Relief

HMRC allows two main ways to relieve property losses: Carry-forward relief for future property profits and relief against general income for capital allowances or agricultural expenses. Specific rules apply for each type of loss, and claims must be made within strict deadlines.

The Cash Basis for Property Landlords

The cash basis simplifies tax for landlords by taxing rental income when received and expenses when paid. It’s the default method for those with income below £150,000 but comes with specific rules for finance costs, late payments, and prepayments. Learn when the cash basis applies, its restrictions, and how to make the right choice for your rental business.

Property Allowance Explained: £1,000 Tax-Free Income for Landlords

The property allowance gives landlords up to £1,000 of tax-free property income each year or a flat £1,000 deduction instead of claiming expenses. This guide explains when full or partial relief applies, who cannot use the allowance, and how it interacts with mortgage interest, losses, and other tax rules.

Property Business Deductions: Your Complete Guide to What You Can Claim

Property expense deductions can significantly reduce your tax bill, but only if claimed correctly. Every cost must pass the “wholly and exclusively” test and be classified as revenue rather than capital. This guide explains how HMRC treats repairs, finance costs, mixed-use properties, and non-commercial lettings, helping landlords avoid costly mistakes.

How Are Lease Premiums Taxed? A Landlord's Guide

When a landlord receives a lease premium, the tax treatment depends on the lease duration. For leases of 50 years or less, part of the premium is considered income, while leases longer than 50 years are treated as capital receipts.

Accruals Accounting for Landlords: Match Income to the Right Tax Year

The accruals basis for landlords records income when earned and expenses when incurred, offering a more accurate financial picture, especially for businesses with complex transactions or receipts over £150,000. It involves adjustments like apportioning rent and managing prepayments to align with the correct tax year.