Landlord tax

This area of the Commercial Trust site brings together tax-related news and insights relevant to landlords, property investors and developers in the UK property market.

The articles here are designed to help you stay up to date with changes in government policy, tax rules and landlord-specific tax developments that could affect your portfolio returns, planning and compliance. 

The page lists a series of news updates and articles about tax issues, such as:

• Rental income tax developments – for example, announcements about whether new tax surcharges (like higher income tax on rental profits) will apply to different ownership structures such as limited companies versus personal ownership. 
• Stamp Duty and equivalent tax changes – articles highlighting upcoming or recent changes in Stamp Duty Land Tax thresholds and rates that affect buy to let and investment property purchases.
• Tax reliefs – coverage of how tax relief changes and what deadlines or transition windows landlords need to be aware of. 
• General property tax news – insights into broader tax shifts announced in Budgets or by HMRC that relate to rental profit taxation, capital gains, allowances and other landlord concerns. 

Who it’s useful for

UK landlords and property investors who want a concise, sector-focused summary of:

• How tax changes might impact net rental yields and portfolio cash flow;
• Whether different ownership structures (individual vs limited company) have tax advantages or exclusions;
• Timings for key regulatory or tax deadlines that could affect planning or compliance.

What we can’t help with

Please note: The articles on this page are for information only and should not be regarded as tax advice.   

As a specialist mortgage broker we can bring you news about tax matters which may affect you as a landlord or property investor, but we are not qualified to give you tax advice.

Many landlords are considering whether or not to invest via a limited company given the tax implications and potential associated cost savings, we are not in a position to guide you on this decision. However, we can help you secure a buy to let mortgage taken out via a limited company.

Other useful resources

Click through to access our buy to let stamp duty calculator.

If you are buying a business premises we also have a commercial property stamp duty calculator this allows you to select the country the property is located in, to see results based on SDLT, LBTT or LTT.

Other guides on our website cover the choice between incorporation versus investing in personal name, you can find news and guide on limited company buy to let here.

Property tax is fundamental to investment decisions for landlords, developers, and property investors, so it is an important subject to remain updated on. Our goal is to equip you with the knowledge to do this to help you make sound decisions about property purchases.