Landlord Tax Guides | Accountants for Landlords

Making Tax Digital

Who is in and from when, what a quarterly update contains, and every landlord tax change from 2026 to 2028 with its date.

Making Tax Digital for landlords, start to finishWhich threshold catches you and which tax year decides it, what a quarterly update actually contains, the four deadlines, the penalties, and the exemptions.Read the guide →Every landlord tax change from 2026 to 2028, with datesA dated list of everything landing on landlords: what is already in force, what is coming and when, and the standing figures underneath it all. Bookmark it and read it once a quarter.Read the guide →

Tax on your rent

Why you are taxed on rent before the mortgage, what you can claim, how jointly owned property is split, and how to put undeclared rent right.

Section 24: how the finance cost restriction worksHow the restriction works, the three-way test that sets the reducer, the threshold effects that do most of the damage, who is outside it, and the 2027 move to 22%.Read the guide →What a landlord can claimThe repair-or-improvement line, replacement of domestic items relief in detail, the £1,000 property allowance and its two traps, Rent a Room, and who claims what.Read the guide →Jointly owned property: the 50:50 rule and Form 17Section 836 ITA 2007, the Form 17 declaration under s.837, the strict 60-day limit with no power to extend, and the Making Tax Digital consequence almost nobody joins up.Read the guide →Undeclared rental income, and how to put it rightHMRC's voluntary disclosure route for individual landlords: how notification and the 90-day clock work, what records you need, why expenses matter as much as rent, and why the sequence is what saves money.Read the guide →

Buying, selling and companies

Stamp duty in all three UK regimes, capital gains tax and the 60-day deadline on a sale, and what incorporating costs and saves.

Stamp duty on another property, across all three regimesRate tables for SDLT, LTT and LBTT, the 5-point and 2-point surcharges, the corporate 17% flat rate, first-time buyer relief, and the replacement main home rules.Read the guide →Capital gains tax when you sell a rentalThe rates and the two separate changes that produced them, the annual exempt amount, the 60-day rule, Private Residence Relief and the nine-month final period.Read the guide →Incorporating a portfolio: the costs and the savingsIncorporation relief and the new claim requirement, the Ramsay business test, SDLT on market value, partnership relief, corporation tax, and when it genuinely pays.Read the guide →

Holiday lets, living abroad and the law

The end of the furnished holiday lettings rules, the Non-Resident Landlord Scheme, and what the Renters' Rights Act changes.

Your holiday let is now an ordinary property businessSchedule 5 of the Finance Act 2025 in plain English: the four advantages removed, the capital allowances and loss rules that survive the transition, and the anti-forestalling rule reaching back to 6 March 2024.Read the guide →Letting UK property while you live abroadHow the scheme works, the four quarter dates and the NRLY return, when a tenant has to deduct instead of an agent, and the non-resident capital gains rule that catches people who made no gain at all.Read the guide →The Renters' Rights Act: what has changedThe Act is c.26, Royal Assent 27 October 2025. What is genuinely in force, what is only directional, the cash-flow effect of losing rent in advance, and the MEES rules that sit alongside it.Read the guide →

Every figure in the guides is checked against GOV.UK or the legislation before it is published. Where something is announced but not yet law, such as the EPC band C standard due by 1 October 2030, the guide says so. For shorter reads on single changes, browse the articles.

Guides for landlords

Making Tax Digital

Tax on your rent

Buying, selling and companies

Holiday lets, living abroad and the law

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