Landlords & property

Accountants for Landlords & Property

We help landlords and property investors handle rental income correctly and efficiently — the £1,000 property allowance, the mortgage-interest tax reducer (finance costs relieved at the 20% basic rate, not deducted from profit), allowable expenses, and ownership structure (personal vs limited company).

How rental income is taxed

Rental income is taxed as part of your income for the year, after allowable expenses. Landlords with property income under £1,000 can use the property allowance instead of deducting actual expenses — we confirm which route gives you the better result.

The Section 24 mortgage-interest restriction explained

Under Section 24, mortgage and other finance costs are no longer deducted from rental profit before tax. Instead, they're relieved as a tax reducer at the basic rate of 20%, regardless of the rate you pay tax at. We work through what this means for your actual tax bill.

Allowable expenses

Repairs, letting agent fees, insurance and other genuine running costs are generally allowable against rental income — separate from the finance-cost rules above. We help you identify what qualifies and keep the records to support it.

Personal vs company ownership

Since Section 24 changed how finance costs are relieved for personally-held property, many landlords review whether holding property through a limited company suits them better. We compare both routes against your portfolio and finance costs.

CGT on sale

Selling a rental property can trigger Capital Gains Tax. We advise on your position ahead of a sale so there are no surprises when it completes.

Frequently asked questions

It's a £1,000 allowance landlords with property income can use instead of deducting actual expenses, where that gives a better result. We confirm which approach suits your circumstances.
Mortgage and other finance costs are no longer deducted from rental profit before tax — instead they're relieved as a tax reducer at the basic 20% rate. This can increase the effective tax rate for higher-rate taxpayers. We calculate the actual impact for your portfolio.
It depends on your finance costs, portfolio size and personal tax position. We compare both structures against your circumstances rather than giving a generic answer.