55 articles tagged with Buy to Let.
How higher mortgage rates are hitting UK landlord profits in 2026 -- the 20% tax credit restriction, stress tests, and strategies to protect your rental income.
Comparing the three main exit routes for a landlord whose buy-to-let is no longer profitable under Section 24 — selling and paying CGT, incorporating into a limited company, or continuing to hold.
The most common mistakes new UK buy-to-let landlords make in 2026/27 — from underestimating costs to skipping compliance — and how to avoid them.
How lenders calculate the interest cover ratio (ICR) on buy-to-let mortgages in 2026/27, with a full worked example showing how much rent you need for a given loan size.
A complete Self Assessment checklist for UK buy-to-let landlords in 2026/27 — income, allowable expenses, the mortgage interest tax credit, and key deadlines.
How HMO mortgages differ from standard buy-to-let lending in the UK for 2026/27 — licensing requirements, ICR rules, deposit expectations, and a worked example.
How first-time limited company buy-to-let purchases work in the UK for 2026/27 — SPV setup, mortgage criteria, deposits, and a worked tax comparison versus personal ownership.
Why residential buy-to-let property can't be held directly in a UK SIPP in 2026/27, what property a SIPP can hold, and alternative routes for property investors.
How UK deposit dispute resolution works when a landlord and tenant disagree over damage deductions in 2026/27, including evidence, the adjudication process, and worked outcomes.
Why UK buy-to-let mortgage rates run higher than residential mortgage rates in 2026/27, with a worked cost comparison and reasons behind the gap.
How to legally end a tenancy in order to sell a UK buy-to-let property in 2026/27 — notice requirements, timing, and whether to sell with a tenant in place instead.
A worked income comparison between letting a UK property as a holiday let versus a long-term tenancy in 2026/27, factoring occupancy, costs, and effort.
There's no legal limit on the number of buy-to-let mortgages you can hold, but PRA portfolio landlord rules and lender caps mean growing a portfolio gets harder past four properties.
What happens when you inherit a rental property that still has a buy-to-let mortgage attached, including lender consent-to-transfer rules, probate timelines and the CGT base cost reset.
Why standard landlord insurance often stops covering an empty rental property during renovation, and what unoccupied property insurance costs and covers in 2026/27.
How landlords with four or more buy-to-let mortgages should approach remortgaging under PRA portfolio rules, including staggering deal dates, blanket facilities and a worked five-property example.
How mortgages work for multi-unit freehold blocks — buying a whole block of flats under one freehold title — including deposit requirements, valuation and yield across multiple units.
How UK landlords release equity from a buy-to-let property via remortgage in 2026/27 — ICR limits, tax treatment of the funds raised, and a worked example.
A complete Capital Gains Tax walkthrough for landlords selling a buy-to-let, including the 60-day reporting rule, allowable costs, and lettings relief history.
Inheriting a property and renting it out rather than selling makes you a landlord for tax purposes overnight. How rental income tax, Capital Gains Tax base cost and mortgage rules apply in 2026/27.
How mortgage interest relief, Corporation Tax and dividend tax compare against personal ownership and Section 24 for UK landlords in 2026/27.
Using a residential mortgage for a property you actually let out as a holiday home can breach your mortgage terms. How holiday let mortgages differ in affordability, deposit and rates in 2026/27.
Selling a rental property while tenants are still living there doesn't change the Capital Gains Tax calculation, but it does affect the sale process and the 60-day reporting deadline. What matters in 2026/27.
Since the Furnished Holiday Lettings regime was abolished, long-term lets and holiday lets are taxed almost identically. What actually still differs between the two in 2026/27.
Fixing snagging defects on a newly built rental property raises a repairs-vs-improvement question for tax. How HMRC's capital vs revenue distinction applies to snagging costs in 2026/27.
How the Renters' Rights Act affects Section 21 evictions, tenancy structures and rent increases for UK landlords and tenants in 2026, and what to check before renewing or ending a tenancy.
Buying a £450,000 second home or buy-to-let in 2026 costs £30,000 in Stamp Duty Land Tax — standard rates plus the 5% surcharge. Full band-by-band breakdown.
How council tax premiums on long-term empty homes work in 2026/27 — the escalating percentage by years empty, exemptions for probate and renovation, and how landlords and owners can avoid the charge.
How the Non-Resident Landlord Scheme works in 2026/27 — the NRL1 form, letting agent and tenant withholding obligations, and how to receive rent gross instead.
What UK landlords must check before letting a property in 2026/27 — acceptable documents, the online digital service, retrospective checks and the fines for getting it wrong.
A full worked calculation of Land and Buildings Transaction Tax plus the 8% Additional Dwelling Supplement on a Scottish second home purchase in 2026/27, band by band.
How Capital Gains Tax applies when you sell a property you once lived in and later let out — private residence relief, the final 9 months, and today's much-restricted lettings relief.
A complete worked example of how Section 24 restricts mortgage interest relief for landlords in 2026/27, comparing pre-2017 rules with today's 20% tax credit system.
How the tenancy deposit cap works for high-rent properties in England — the 5-week vs 6-week rule at the £50,000 annual rent threshold, worked examples and protection rules for 2026/27.
Letting agent and property management fees are fully deductible against UK rental income for landlords. What counts, what doesn't, typical fee percentages, and a worked example for 2026/27.
How landlords claim for replacing furniture and appliances in a let property in 2026/27, why the old 10% wear and tear allowance was scrapped, and what actually qualifies now.
How Land Transaction Tax higher residential rates apply to second homes and buy-to-let purchases in Wales in 2026/27, with a full band-by-band worked calculation.
Properties sold with a tenant already in place can be cheaper and generate immediate rental income, but come with specific mortgage, tenancy and Renters' Rights Bill considerations.
A holiday home and a rental property both count as a 'second property' for stamp duty, but lenders assess them on entirely different criteria. Affordability, rates and use restrictions compared.
Married couples and civil partners split rental income 50/50 by default. Form 17 lets you declare the actual beneficial ownership split to HMRC — and potentially save significant tax.
Understand gross and net rental yield calculations for UK buy-to-let in 2026, with regional benchmarks, cost deductions, Section 24 tax impact and ROI examples.
Buying a Scottish rental in 2026/27? Understand LBTT, the 8% ADS surcharge and how rental profit is taxed under Scottish Income Tax bands this year.
A plain-English 2026 guide to HMO licensing for UK landlords -- mandatory, additional and selective schemes, costs, standards and the tax of HMO income.
A full guide to incorporating a buy-to-let portfolio into a limited company in 2026: SDLT on market value, CGT on disposal, mortgage implications, and s162 TCGA incorporation relief.
Section 24 removed mortgage interest as a deductible expense for landlords. Higher-rate taxpayers now face far higher tax bills than they did before 2017. Here is exactly how the numbers work.
The SDLT surcharge on second homes rose to 5% in October 2024. See 2026 rates, a GBP 350,000 worked example, refund rules and all current exemptions.
Section 24 replaced full mortgage interest deductions with a 20% tax credit since 2020. Higher-rate landlords pay significantly more tax. See worked examples for 2026/27.
Buy-to-let lenders test your rent against a stressed mortgage rate using an interest cover ratio, often 125% for basic-rate and 145% for higher-rate landlords. Here is how to work out the rent you need before you apply.
Let to buy lets you rent out your current home and buy a new one to live in. Here is how the mortgages, deposits and stamp duty surcharge work in 2026.
Personal landlords pay up to 40% or 45% income tax with mortgage interest only a 20% credit, while a company pays 19% Corporation Tax to GBP 50,000. Here is how the two structures compare on a worked GBP 12,000 rental profit.
The buy-to-let tax landscape has changed dramatically since 2017. Section 24, the 5% SDLT surcharge on second homes, and the scrapping of Furnished Holiday Lettings relief in April 2025 have made residential property investment more expensive. Here's a complete update for 2026.
Higher mortgage costs, 5% SDLT surcharge, Section 24 interest relief restriction, and declining net yields. We run the real numbers on UK buy-to-let in 2026 — and compare alternatives.
Five essential financial tasks for UK landlords in July and August 2026 — from the Self Assessment payment on account deadline to Section 24 planning, stress testing your mortgage, and whether a limited company structure makes sense.
Section 24 has made personal buy-to-let more expensive for higher-rate taxpayers. But does a limited company actually save you money after corporation tax, extraction costs, and higher mortgage rates? A full 2026 comparison.
Complete guide to Capital Gains Tax when selling a rental property in 2026: 24% higher rate, 60-day reporting rule, letting relief changes, and legitimate ways to reduce your CGT.
