15 articles tagged with Section 24.
A first-time landlord's practical 2026/27 tax checklist — registering for Self Assessment, declaring rental income, allowable expenses, the Section 24 mortgage interest restriction, and what happens when you eventually sell.
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 Furnished Holiday Letting tax regime was abolished from April 2025. Here's what changed for holiday let owners and how the numbers compare to the old rules.
How mortgage interest relief, Corporation Tax and dividend tax compare against personal ownership and Section 24 for UK landlords in 2026/27.
The furnished holiday letting tax regime was abolished from April 2025, moving holiday-let landlords onto standard property income rules. Full worked example on a £28,000 holiday let and what actually changed.
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.
Tax strategies for UK portfolio landlords with 4+ properties in 2026/27: Section 24, incorporation, MTD ITSA and pension contributions explained.
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.
Section 24 mortgage restrictions, the GBP 1,000 property allowance, allowable expenses, and the abolition of furnished holiday lettings in 2026/27 explained.
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.
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.
