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.
