We work remotely with landlords in every part of the United Kingdom. Where the property sits changes the tax on buying it, the tax on the profit it makes and the law on letting it — so these pages are grouped by nation, not by region.
Most landlords start by searching for an accountant nearby, and the honest answer is that proximity stopped being the thing that matters. We are remote-first: everything runs over video, phone and email, with records, questions and approvals handled securely online. What you gain by widening the search past your postcode is a practice that knows landlord tax, so nobody has to be told what the finance cost restriction is, why qualifying income is measured on gross rent, or what replacement of domestic items relief covers.
For a landlord this is not a technicality. It decides what you pay to buy the property, what you pay on the profit, and which law governs the letting.
England. A rental purchase attracts Stamp Duty Land Tax, paid to HMRC, and the higher rates for additional dwellings have sat 5 percentage points above the standard rates since 31 October 2024 — 5% to £125,000, 7% to £250,000, 10% to £925,000, 15% to £1.5 million and 17% above. A company buying a single dwelling over £500,000 faces a flat 17% unless a relief applies. Rental profit is taxed on the UK bands and gets its own rates of 22%, 42% and 47% from 6 April 2027. Letting is governed by the Renters' Rights Act 2025, whose first phase came into force on 1 May 2026. And from April 2028 the High Value Council Tax Surcharge — England only — puts an annual charge on property worth £2 million or more, in four bands: £2,500 a year up to £2.5 million, £3,500 up to £3.5 million, £5,000 up to £5 million and £7,500 above that, levied on the owner rather than the occupier.
Wales. There is no SDLT. Since 1 April 2018 a Welsh purchase attracts Land Transaction Tax, filed and paid to the Welsh Revenue Authority. The higher residential rates have run at 5% to £180,000, 8.5% to £250,000, 10% to £400,000, 12.5% to £750,000, 15% to £1.5 million and 17% above since 11 December 2024, and they start at the first pound. The main residential nil band of £225,000 is more generous than England's £125,000 — but Land Transaction Tax has no first-time buyer relief at all. Income tax does not diverge: the Welsh Rates of Income Tax are held at 10p in each band, so a Welsh landlord pays the same 20%, 40% and 45%, and the April 2027 property income rates cover Wales. Housing is devolved — occupation contracts under the Renting Homes (Wales) Act 2016, and Rent Smart Wales registration and licensing under the Housing (Wales) Act 2014.
Scotland. Neither SDLT nor the UK income tax bands apply. A purchase attracts Land and Buildings Transaction Tax, paid to Revenue Scotland, with an 8% Additional Dwelling Supplement on transactions from 5 December 2024 where the consideration is £40,000 or more — charged on the whole price rather than added band by band, with a 36-month replacement window for transactions from 1 April 2024. Rental profit is taxed on six Scottish bands: starter 19%, basic 20%, intermediate 21%, higher 42%, advanced 45% and top 48% above £125,140. The separate property income rates from 6 April 2027 do not extend to Scotland: a Scottish taxpayer's property income stays on the Scottish rates, and the Finance Act 2026 power for the Scottish Parliament to set separate property income rates is not yet in force. Housing law is devolved, and the Renters' Rights Act 2025 does not govern a Scottish tenancy.
Northern Ireland. SDLT applies as it does in England, and so do the England and Wales income tax bands — including the April 2027 property income rates. What is different sits around the letting: there is no council tax, so domestic rates are billed by Land and Property Services and, since 1 April 2015, the landlord is liable where the property's capital value is £150,000 or less. Tenancies run under the Private Tenancies Act (Northern Ireland) 2022, landlord registration is its own scheme, and HMO licensing under the Houses in Multiple Occupation Act (Northern Ireland) 2016 starts at three occupants forming more than two households.
Making Tax Digital for Income Tax is UK-wide and already live. Landlords whose qualifying income exceeded £50,000 on their 2024 to 2025 return were mandated from 6 April 2026; over £30,000 follows on 6 April 2027 and over £20,000 on 6 April 2028. Qualifying income is gross — turnover before expenses — and property and self-employment income are added together, so a landlord with £45,000 of rent and a £10,000 mortgage is tested on £45,000. Quarterly updates are due on 7 August, 7 November, 7 February and 7 May, and no tax is paid quarterly. Our free checker settles whether you are in.
Section 24 is UK-wide too: an individual letting residential property gets no deduction for finance costs, only a basic rate tax reducer, which moves to the property basic rate of 22% from 6 April 2027 for every individual landlord, Scottish taxpayers included. So is capital gains tax — 18% and 24%, a £3,000 annual exempt amount, and a report and payment due within 60 days of completion. So are corporation tax, the associated companies limits and the dividend rates that rose to 10.75% and 35.75% on 6 April 2026. Try the Section 24 calculator or the incorporation calculator, or browse all the free tools.
We do not advise on where to buy, whether to sell, or how to gear a portfolio, anywhere in the UK. That is an investment decision, and mortgage advice is regulated and belongs with a broker. Explaining how a tax rule works, what it costs you and when it changes is a different job, and it is the one we do.
The city pages below are grouped by nation rather than by region, because the nation is what changes the arithmetic. Each one sets out the property transaction tax, the income tax position, the tenancy law and the licensing schemes the local council actually operates. Not on the list? We act for landlords right across the UK — get in touch and we will tell you where you stand.
Stamp Duty Land Tax to HMRC, with the higher rates for additional dwellings 5 percentage points above the standard rates since 31 October 2024. UK income tax bands, separate property income rates of 22%, 42% and 47% from 6 April 2027, the Renters' Rights Act 2025, the MEES band E minimum, and the England-only High Value Council Tax Surcharge from April 2028.
Land Transaction Tax to the Welsh Revenue Authority — not SDLT, and not HMRC — with higher residential rates from 5% to 17% since 11 December 2024 and no first-time buyer relief. Income tax matches England because the Senedd has held the Welsh rates at 10p in each band. Letting runs on occupation contracts and on Rent Smart Wales registration and licensing.
Land and Buildings Transaction Tax to Revenue Scotland, plus an 8% Additional Dwelling Supplement charged on the whole price. Six income tax bands rather than three, reaching 48%. The April 2027 property income rates do not extend here. Housing law is devolved: the private residential tenancy, the Scottish Landlord Register and a three-person HMO test.
Stamp Duty Land Tax as in England, and the England and Wales income tax bands, including the separate property income rates from 6 April 2027. But domestic rates instead of council tax, with the landlord often liable; the Private Tenancies Act (Northern Ireland) 2022; and HMO licensing from three occupants under the 2016 Act.
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