Cash basis for landlords
As for unincorporated trading businesses, the cash basis is the default basis of accounts preparation for landlords running an unincorporated […]
Cash basis for landlords Read Post »
Extracting profits as rent
Where a business is run through a personal or family company, the directors/shareholders will need to extract profits if they
Extracting profits as rent Read Post »
Utilising the property allowance
The property allowance is essentially an additional personal allowance for income from property. It allows individuals to enjoy property income
Utilising the property allowance Read Post »
SDLT and mixed-use properties
Stamp duty land tax (SDLT) applies where a property in England or Northern Ireland is sold for valuable consideration. There
SDLT and mixed-use properties Read Post »
Reporting a residential property gain
A chargeable gain may arise on the disposal of a residential property which has not been the owner’s only or
Reporting a residential property gain Read Post »
ATED returns for 2026/27
The Annual Tax on Enveloped Dwellings (ATED) is a tax on residential property owned by a non-natural person, such as
ATED returns for 2026/27 Read Post »
Non-resident landlords scheme
The non-resident landlords scheme (NRLS) is a tax deduction scheme for taxing UK rental income of non-resident landlords. Where the
Non-resident landlords scheme Read Post »
Relief for replacement of domestic items
Where a landlord lets a residential property (including from 6 April 2025 onwards, a furnished holiday let), they are not
Relief for replacement of domestic items Read Post »
Holiday lets and business rates
The abolition of the furnished holiday lettings regime abolished day counting for tax purposes from 6 April 2025 onwards. However,
Holiday lets and business rates Read Post »
Taking dividends from a property company
Where a property business is operated through a company, the profits need to be extracted if they are to be
Taking dividends from a property company Read Post »