Landlord & Property Investor Accounting: What to Look For
UK property taxation can involve the Section 24 finance-cost restriction, stamp duty surcharges, Capital Gains Tax reporting, ownership structure, repairs versus improvements, replacement domestic items, and the rent-a-room scheme. The separate furnished holiday lettings regime ended in April 2025, so short-term accommodation generally follows the ordinary property-income rules, subject to transitional points.
General guidance reviewed 12 July 2026 · How we review content
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Landlord & Property Investor FAQs
Should I hold rental property in a limited company?
Since Section 24 restricted mortgage interest relief for individual landlords, holding property in a company can be more tax-efficient for higher-rate taxpayers and new purchases. However, transferring existing properties triggers stamp duty and CGT, so the decision needs careful modelling.
How is rental income taxed in the UK?
Rental income is added to your total income and taxed at your marginal rate (20%, 40%, or 45%). You can deduct allowable expenses and receive a 20% tax credit on finance costs. The first £1,000 of property income is covered by the property allowance.
When do I pay capital gains tax on a property sale?
You must report and pay CGT on UK residential property within 60 days of completion. The CGT rate is 18% for basic-rate taxpayers and 24% for higher-rate taxpayers on residential property. Your annual exempt amount (£3,000 for 2026/27) and any reliefs like private residence relief can reduce the bill.
Choosing an accountant for landlord & property investor needs?
Use the checks in this guide, browse public-record listings, and confirm relevant experience directly before appointing a firm.