Landlord tax guides & local expertise
In-depth guides on property taxation, HMRC compliance, and Harrow's local market — written for landlords, not accountants.
In-depth guides for serious landlords
MTD ITSA for Landlords
From April 2026 every landlord with qualifying income above £50,000 is in MTD ITSA. The Self-Assessment return is replaced by quarterly digital submissions plus a Final Declaration, with separate rules for jointly owned property and a digital-exclusion exemption process.
Section 24 Survival Guide
Section 24 turned mortgage interest from an above-the-line deduction into a basic-rate tax credit. For heavily geared higher-rate landlords it was the most damaging single tax change of the last decade. The strategies that work in 2026 are income splitting, debt restructuring, and selective incorporation.
SPV Incorporation Guide
Moving a buy-to-let portfolio into a Special Purpose Vehicle (SPV) limited company changes the tax economics fundamentally. The transaction is not free, the compliance cost is permanent, and the answer is rarely all-or-nothing. This guide covers the cost-benefit, the reliefs, the SDLT trap, and Family Investment Companies as a wealth-transfer wrapper.
Property CGT Guide
Property CGT in 2026 sits at 18% (basic rate) and 24% (higher rate) for residential gains, with the annual exempt amount cut to £3,000. The 60-day reporting and payment deadline applies to almost every disposal. This guide covers the calculation, reliefs, traps, and recovery mechanisms when you overpay.
Harrow Compliance 2026
Harrow Council's six-ward Selective Licensing expansion, the Renters' Rights Act ending Section 21 evictions, HMO mandatory licensing health-and-safety upgrades, and the local rental growth picture (3.3% YoY 2026). This is the local compliance and budgeting guide for Harrow landlords.
FHL & Serviced Accommodation
The Furnished Holiday Let regime was abolished from 6 April 2025. Existing FHL landlords lost capital allowances, loss-offset, pension relief on FHL profits and BADR. Serviced accommodation operators face the £90k VAT threshold and Airbnb-fee accounting complexities. This guide covers the post-abolition reality.
Allowable Expenses Guide
The allowable-expenses rules are where most HMRC enquiries focus. The wholly-and-exclusively test, the repairs/improvements line, the Replacement of Domestic Items Relief, mileage at 45p/mile, and pre-letting expense rules are the core mechanics every landlord needs to get right.
SDLT for Investors
SDLT is the largest single transaction cost for property investors. The 3% additional-dwelling surcharge, the post-2024 tightening of Multiple Dwellings Relief, mixed-use commercial rates, and the 2% non-resident surcharge each carry five-figure planning value.
Non-Resident Landlord Guide
Non-resident landlords face a parallel UK tax regime: the Non-Resident Landlord Scheme requires letting agents (or tenants) to deduct 20% basic-rate tax from rents at source unless the landlord is approved by HMRC to receive rents gross. Corporation tax now applies to non-resident corporate landlords, and CGT reporting on UK property disposals is global.
IHT and Wealth Extraction
Inheritance Tax planning for property portfolios is a long game. The 7-year gifting rule, discretionary trusts, the failure of Business Property Relief for standard rentals, cross-option agreements between joint investors, and equity-release vs asset-sale at retirement are the core mechanics for portfolio wealth transfer.
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