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.
