Cymharwch eich sefyllfa dreth prynu-i-osod dan yr hen reolau (cyn-2017) o'i chymharu â rheolau presennol Adran 24 lle nad yw llog morgais bellach yn ddidynadwy.
Section 24 (fully phased in since 2020/21): Landlords can no longer deduct mortgage interest from rental income. Instead, you get a 20% tax credit on interest — which hurts higher and additional-rate taxpayers most.
Section 24 fully phased in from 2020/21. Mortgage interest tax credit is 20% regardless of your tax band. Higher and additional rate landlords are most affected. Consider limited company ownership or professional tax advice for complex portfolios.
Rhowch eich incwm rhentu
Defnyddiwch yr incwm rhentu blynyddol o'r eiddo neu'r portffolio. Ar gyfer sawl eiddo, gallwch roi cyfansymiau cyfunol i weld yr effaith gyfanredol.
Rhowch log morgais blynyddol
Defnyddiwch ran llog eich taliadau morgais yn unig (nid ad-daliad prifswm). Gall eich benthyciwr ddarparu datganiad blynyddol yn dangos y rhaniad.
Ychwanegwch dreuliau didynadwy eraill
Cynhwyswch ffioedd asiant, atgyweiriadau, yswiriant, costau gosod a rheoli, a ffioedd cyfrifyddiaeth. Peidiwch â chynnwys ad-daliadau prifswm morgais na gwelliannau cyfalaf.
Dewiswch eich band treth incwm
Dewiswch Sylfaenol (20%), Uwch (40%) neu Ychwanegol (45%). Mae effaith Adran 24 yn niwtral i drethdalwyr cyfradd sylfaenol ond yn sylweddol i drethdalwyr cyfradd uwch ac ychwanegol.
Adolygwch y tabl cymharu
Gwelwch elw, treth ac arian parod net dan yr hen reolau o'i gymharu â rheolau presennol Adran 24 ochr yn ochr. Mae'r gwahaniaeth blynyddol yn dangos cost ariannol y cyfyngiad ar eich cyfradd dreth.
What happens after you submit your Self Assessment return — refunds, balancing payments, amendments, HMRC enquiries, the SA302 for mortgages, and the 5-year record-keeping rule
Making Tax Digital for Income Tax (MTD ITSA) starts April 2026 for £50k+ self-employed and landlords. Here's what it means, when it applies to you, the software requirements and how it changes Self Assessment forever.
How HMRC's payments-on-account system works, why your first January bill is bigger than expected, when to reduce them, and the trap of treating January and July as separate
Disclaimer: All results are estimates for guidance only and do not constitute financial, tax or legal advice. Always consult a qualified professional.
