Tax for Landlords Knowledge Base

Tax Obligations for Landlords

Your key tax duties as a UK landlord: income tax, NIC, and Self Assessment.

Record-Keeping for Rental Income

What records to keep, how long to retain them, and HMRC requirements.

Registering for Self Assessment

How to register as a landlord, get your UTR, and file your first return.

Allowable Landlord Expenses

The complete guide to expenses you can deduct from rental income.

Declaring Rental Income

How to report property income on the SA105 pages of your tax return.

Mortgage Interest Restriction (Section 24)

How Section 24 limits mortgage interest relief to a 20% tax credit.

Rent-a-Room Scheme

Earn up to £7,500 tax-free by letting furnished rooms in your own home.

Property Income Allowance

The £1,000 tax-free allowance for small amounts of property income.

Jointly Owned Property & Rental Income

How to split rental income between joint owners and the Form 17 election.

SDLT on Buy-to-Let Property

Stamp Duty rates and the 5% surcharge on additional residential properties.

CGT on Rental Property

Capital Gains Tax rates, allowable costs, and the 60-day reporting requirement.

Non-Resident Landlord Scheme (NRLS)

Tax rules for overseas landlords renting out UK property.

Incorporating a Property Business

Pros, cons, and tax implications of moving properties into a limited company.

Furnished Holiday Lets (FHL)

The FHL regime — abolished from April 2025 — and what it means for you.

HMOs & Tax Implications

Tax considerations for Houses in Multiple Occupation, including extra expenses.

Airbnb Hosting Tax Guide

Tax rules for short-term lets: property allowance, rent-a-room, and declaring income.

Landlord Tax Calendar

Key dates and deadlines every landlord needs to know for the 2026/27 tax year.

Landlord Tax Glossary

Plain-English definitions of property tax terms and acronyms.