🏠 Landlord Tax Specialist · UK-Wide Online Service

Landlord Tax Accountant — UK-Wide Service for BTL Investors

HMRC-registered landlord tax specialists for UK buy-to-let investors, HMO operators, FHL owners and portfolio landlords. Section 24 modelling, Making Tax Digital for landlords, capital gains on disposal, incorporation analysis — all from a fixed monthly fee.

HMRC Registered Agent Serving the Whole UK MTD-Compliant Fixed Monthly Fees Incorporation Specialists

Landlord Tax Accountant — UK

Buy-to-Let Tax. Properly Done. From Section 24 to MTD.

Being a landlord in the UK has become significantly more tax-complex in the last decade. The wear-and-tear allowance was abolished. Section 24 progressively restricted mortgage interest relief between 2017 and 2020 and now caps it at a 20% basic-rate credit. The 3% stamp duty surcharge on additional dwellings was raised to 5% in October 2024. Capital gains tax residential rates changed from 18% and 28% to 18% and 24% in the same Budget, with the disposal still needing to be reported through the UK Property Account within 60 days. The Furnished Holiday Lettings regime was abolished from April 2025. And Making Tax Digital for Income Tax became mandatory for landlords with gross property income of £50,000 or more from April 2026 — with the threshold dropping to £30,000 from April 2027.

Your Tax Help Accountants is an HMRC-registered agent practice specialising in landlord taxation. We work with single-property amateur landlords, professional portfolio investors, HMO operators, accidental landlords renting out a former main residence, expatriate non-resident landlords, and limited-company landlords running BTL through SPVs. From a one-bed flat in Birmingham to a thirty-property HMO portfolio in Glasgow, the underlying mechanics are the same: model the tax position properly, capture every legitimate expense, comply with MTD where required, and plan disposals in advance. We are headquartered in Stanmore but operate as a fully online practice serving landlords across England, Scotland, Wales and Northern Ireland.

If you became a landlord more than three years ago and have not had a Section 24 impact assessment done recently, there is a meaningful chance your tax position is materially worse than it needs to be. For higher-rate taxpayers with mortgaged BTL, the difference between staying as an individual and transferring into a limited company can run into thousands of pounds per year — and the calculation has changed since the 2024 Budget.

What We Handle

Complete Landlord Tax Service for the UK

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Annual SA100 Returns

Full self-assessment return with the SA105 property pages: rental income, allowable expenses, Section 24 mortgage interest credit, replacement of domestic items relief, capital allowances where applicable, and reconciliation against any letting agent statements.

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MTD for Landlords

Full Making Tax Digital compliance for landlords above the £50k income threshold (£30k from April 2027). HMRC-recognised digital record-keeping, four quarterly updates per property income source, end-of-period statement and final declaration as a single fixed-fee package.

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Section 24 Modelling

Detailed Section 24 impact calculation showing the difference between pre-restriction treatment and current rules, projected five-year cost, and incorporation cost-benefit analysis where the numbers justify exploring it.

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Incorporation Analysis & Setup

Full incorporation modelling: stamp duty cost on transfer (5% additional dwelling rate), capital gains on disposal from individual to company, mortgage refinancing implications, corporation tax projections, salary/dividend extraction strategy and ongoing limited-company compliance.

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Capital Gains on Disposal

UK Property Account 60-day capital gains return at 18% or 24% residential rates, full base-cost calculation including capital improvements, principal private residence relief and lettings relief where applicable, and year-end SA reconciliation.

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Non-Resident Landlord Scheme

Non-Resident Landlord registration, dealing with letting agent or tenant withholding at source, claiming personal allowance where double taxation treaties allow, and filing the SA100 with non-resident landlord supplementary pages.

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HMO & Selective Licensing

HMO accounting including treatment of licensing fees as allowable expenses, occupancy-based apportionment of utility and council tax costs, and the more complex expense categorisation needed for shared-occupancy properties.

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Late Returns & HMRC Cases

Multi-year arrears of landlord self-assessment returns, missing UTRs, Let Property Campaign disclosures, HMRC enquiries, penalty notices and Time to Pay arrangements. We bring landlord clients back into compliance within four to six weeks.

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Prior-Year Refund Reviews

Standard onboarding for new landlord clients: four-year review of past returns to identify under-claimed expenses, miscoded mortgage interest, missed replacement of domestic items, and overpayment relief opportunities. Most new clients receive a refund within the first month.

MTD for Landlords Is Now Live — Are You Compliant?

Making Tax Digital for Income Tax became mandatory in April 2026 for landlords with gross rental income of £50,000 or more in the previous tax year. Compliance means digital record-keeping in HMRC-recognised software, quarterly updates per property income source, an end-of-period statement and a final declaration. Penalties now apply on a points-based system. If you are above the threshold and not yet on a compliant workflow, we will get you there inside thirty days.

Recent Client Outcome

How we saved £8,420 a year for a Leeds landlord with a 6-property BTL portfolio

A higher-rate-taxpayer landlord based in Leeds came to us in January with six buy-to-let properties — two in Leeds, three in Bradford, one in Sheffield — held personally with mortgage finance against five of them. Total gross rental income approximately £78,000. He had been filing his own self-assessment returns through HMRC's online service. Section 24 had been quietly increasing his tax bill year on year and he had not modelled the impact.

We ran a full Section 24 reconciliation. His effective tax rate on the property profits was around 47% once the mortgage interest restriction was properly applied — driven by the credit being at basic rate while his other income pushed him firmly into higher-rate territory. We then ran the incorporation model. Net of stamp duty on transfer at the additional-dwelling rate, refinancing costs, and the ongoing limited-company compliance, the projected five-year tax saving was £42,000. We also identified £3,200 of allowable expenses that had been missed across the last two years of self-assessment — primarily HMO licensing renewals he had treated as capital, the proportion of his home office used for portfolio management, and replacement of domestic items relief on three furnished properties.

Outcome: amended returns recovered £1,180 of overpaid tax. Newly-incorporated SPV took over four properties in stages over six months. Year-one tax saving from the incorporated structure plus the corrected expense claims: £8,420. Engagement fee for the full incorporation project: £2,800. He has remained a client on a fixed monthly fee since.

Why Landlords Choose Us

Landlord Specialists, National Reach.

  • HMRC-registered agent practice, directly authorised to file landlord returns and correspond with HMRC.
  • One accountant from start to finish — no call centre, no juniors, no churn.
  • Fixed monthly fees agreed at the quote stage. No surprise bills at year end.
  • Section 24 modelling and incorporation cost-benefit done as standard for every higher-rate landlord client.
  • Full four-year prior-return review for new landlord clients as part of standard onboarding.
  • MTD-compliant workflow ready for landlords above the £50k threshold.
  • Multilingual support in English, Urdu, Hindi and Punjabi.
  • Plain English explanations — your tax position is explained back to you before the return is filed.
£50k
Threshold for mandatory MTD for landlords from April 2026 — dropping to £30,000 from April 2027
24%
Higher-rate capital gains tax on UK residential property disposals — reportable within 60 days via the UK Property Account
20%
Basic-rate tax credit cap on mortgage interest under Section 24 for individual landlords — pushing many into incorporation

Landlord Tax Questions Answered

Frequently Asked Landlord Questions

Do landlords have to file a self-assessment tax return?
Yes. If your gross rental income is more than £1,000 in a tax year, you must register for self-assessment and file an SA100 return reporting the income, allowable expenses and the resulting profit. Landlords with rental income of £50,000 or more must additionally comply with Making Tax Digital for Income Tax from April 2026, which means using HMRC-recognised digital record-keeping and submitting quarterly updates plus an end-of-period statement and final declaration. The threshold falls to £30,000 from April 2027. We handle both the annual self-assessment return and full MTD compliance as a single package.
What is Section 24 and how does it affect my landlord tax bill?
Section 24 is the rule introduced by Finance (No.2) Act 2015 that restricts how individual landlords treat mortgage interest and other finance costs. Since April 2020, individual landlords cannot deduct mortgage interest from rental income before calculating tax. Instead, mortgage interest only generates a basic-rate (20%) tax credit which is applied at the end of the tax calculation. For higher-rate and additional-rate taxpayers the effect is a significantly larger tax bill — sometimes large enough to wipe out the cash flow on a leveraged portfolio. Section 24 only applies to individuals, not to limited companies, which is why many higher-rate landlords with significant mortgage interest are now incorporating. We model the impact for every new landlord client and explain whether incorporation makes sense.
What expenses can a UK landlord claim against rental income?
Allowable expenses include letting agent fees, legal and accountancy fees, ground rent and service charges, buildings and contents insurance, council tax and utilities where paid by the landlord, repairs and maintenance, gardening and cleaning between tenancies, advertising for tenants, gas safety certificates, EICR electrical reports, EPC assessments, selective licensing fees, HMO licensing fees, replacement of domestic items relief for furnished lets, and a proportion of running costs if you manage the portfolio actively. Mortgage interest is handled separately through the Section 24 mechanism. Capital improvements such as extensions are not deductible against rental income but are added to the property's base cost for capital gains purposes on disposal.
Should I incorporate my buy-to-let property portfolio?
Incorporation can be the right answer for higher-rate or additional-rate landlords with significant mortgage interest, where Section 24 is materially increasing the personal tax bill. Inside a limited company, mortgage interest is fully deductible, corporation tax is currently 19% on the first £50,000 of profit and 25% on profits above £250,000, and profits can be retained for reinvestment rather than drawn out. However, incorporation triggers stamp duty land tax at the additional dwelling rates on the property transfer, potentially capital gains tax on the disposal from individual to company, and ongoing limited-company compliance costs. We model the full cost-benefit over five and ten years before recommending either way. For some clients the answer is clearly yes, for others clearly no, and for many it is yes only for new purchases.
How is capital gains tax calculated when I sell a rental property?
Capital gains tax on a UK residential rental property is calculated on the gain from disposal — sale price minus original purchase cost, minus any capital improvements made during ownership, minus disposal costs such as legal and estate agent fees. The annual CGT allowance, currently £3,000, is deducted from the gain. The remaining gain is taxed at 18% for basic-rate taxpayers and 24% for higher-rate or additional-rate taxpayers, with the rate determined by adding the gain to other taxable income in the year of disposal. The disposal must be reported and the tax paid within 60 days of completion using HMRC's UK Property Account, well in advance of the normal self-assessment deadline. We handle the 60-day return and the year-end SA reconciliation.
Do I have to comply with Making Tax Digital as a landlord?
Yes, if your combined self-employment and rental income exceeds the threshold. Making Tax Digital for Income Tax Self-Assessment (MTD for ITSA) became mandatory from April 2026 for individuals with gross income from self-employment and property of £50,000 or more in the preceding tax year. The threshold reduces to £30,000 from April 2027. Compliance requires digital record-keeping using HMRC-recognised software, four quarterly updates per income source, an end-of-period statement, and a final declaration replacing the traditional self-assessment return. Penalties for non-compliance use a points-based system. We provide MTD-compliant bookkeeping, quarterly updates and the final declaration as a single fixed-fee service.
Can you help with HMO licensing, selective licensing and overseas landlord returns?
Yes. HMO and selective licensing fees are allowable expenses and we ensure they are correctly claimed across the tax year of payment. For overseas landlords, we handle the Non-Resident Landlord Scheme requirements including dealing with letting agent or tenant withholding at source, registering for self-assessment as a non-resident landlord, claiming the personal allowance where applicable under double taxation treaties, and filing the SA100 with the non-resident landlord supplementary pages. We also assist with deemed domicile and remittance basis issues for landlords who have moved to or from the UK during a tax year.

Get Your Landlord Tax Position Right — Today

Free fifteen-minute consultation. Section 24 modelling and incorporation cost-benefit included as standard for higher-rate landlord clients. MTD-compliant workflow ready when you are. Same accountant from quote through to filed return — for one property or thirty.

Or email info@yourtaxhelp.co.uk — we typically respond within two business hours.

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