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Landlord Tax Guides

Plain-English explanations with every claim sourced and dated — written to be checked, not believed.

Updated Aug 2026Primary sources only
Core guides

The rules, dated and sourced

Landlord Tax Changes 2026/27 — What Actually Happened

Half the internet says landlord tax went up; the sourced truth is stranger. The new 22/42/47% property rates start April 2027, dividends rose this April, and NIC on rents was dropped — the dated timeline.

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Making Tax Digital for Landlords — Live Since April 2026

Who's mandated now, who joins in 2027 and 2028, the exact quarterly deadlines, the first-year penalty easement, and what HMRC's September auto-enrolment means if you haven't signed up.

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Section 24: How Mortgage Interest Relief Really Works

You can't deduct mortgage interest — you get a 20% credit instead, with caps most explainers skip. Worked examples, the 40% taxpayer trap, and what the 2027 change does to the maths.

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How Rental Income Is Taxed — With Worked Examples

Rent minus expenses, stacked on top of your salary, taxed at your marginal rate — walked through with real 2026/27 numbers for a basic-rate and a higher-rate landlord, England and Scotland.

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Landlord Allowable Expenses — The Complete 2026/27 List

What HMRC actually lets you deduct, what it never does, the £1,000 property allowance trade-off, and the repairs-vs-improvements line that decides audits.

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Selective Licensing: Landlord Licence Fees by Council

Council-by-council fees, areas and dates for England's selective and additional licensing schemes — only rows we verified on the council's own site, with the date we checked.

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Landlord Tax 2027: The New 22/42/47% Property Rates

From 6 April 2027 rental profit in England & NI is taxed at dedicated property rates, the Section 24 credit becomes 22% and the £30k MTD wave begins. Who it hits, in pounds.

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SA105 Property Pages Box by Box

Box 20 income, Boxes 24–29 expenses, Box 36 domestic items, Box 44 mortgage interest — the trap. Verified against HMRC's notes, with the £1,000 allowance decision and deadlines.

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Accidental Landlord Tax Guide

Moved out and let your home? Income tax like any landlord; CGT time-apportioned with private residence relief; the surcharge if you buy again. Worked example.

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Rent a Room Scheme — the £7,500 Lodger Allowance

Tax-free lodger income in your own home, the two methods above the limit, and what it does not cover — flats, buy-to-lets — plus the MTD interaction.

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Property Income Allowance (£1,000) — Claim It or Not?

The first £1,000 of gross property income is tax-free; above that it is an alternative to expenses that forfeits the Section 24 credit. Three worked examples.

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Joint Ownership, the 50/50 Rule and Form 17

Spouses are taxed 50/50 unless Form 17 follows a declaration of trust within 60 days; unmarried owners on actual shares. A worked example saving £1,280 a year.

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Transferring Property to a Limited Company

A market-value sale: CGT and stamp duty unless incorporation relief fits. What it costs, the 'no SDLT' partnership claim, a personal-vs-company comparison and the 2027 angle.

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Non-Resident Landlord Scheme — Tax on UK Rent From Abroad

How the NRL scheme withholds basic-rate tax through your agent or tenant, applying for gross payment, your real UK liability, deadlines, MTD and CGT.

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How Much Tax Do Landlords Pay? Five Worked Examples

No landlord rate exists — profit is taxed at your marginal rate with a 20% mortgage-interest credit. Five landlords on one flat, and every other tax landlords meet.

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Are Landlords Self-Employed?

Letting is a property business: no National Insurance, ring-fenced losses, no pay for your own labour — and still inside MTD. When letting becomes a trade.

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Landlord Self Assessment Deadlines 2026/27

5 October to register, 31 January to file and pay, 31 July payments on account — plus the MTD calendar, penalties and the 60-day CGT and 14-day SDLT windows.

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Renters’ Rights Act 2025: What Landlords Must Do Now

Section 21 closed to new notices on 1 May 2026, pre-commencement notices lose force in court by 31 July 2026 (NRLA), and the Information Sheet duty carries a £7,000 fine. The staged dates, sourced — and the tax angle.

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EPC C for Rental Homes by 1 October 2030 — Rules & £10,000 Cap

The government’s final decision: a single compliance date, 1 October 2030, not the 2028 most articles still cite. The £10,000 cost cap, 10-year exemptions, and whether upgrade costs are tax-deductible.

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HMRC Let Property Campaign — Penalties, How Far Back & Disclosure

HMRC’s own penalty table for undeclared rental income, the 4/6/20-year lookback rules, the 90-day disclosure clock and a worked illustration — sourced from gov.uk and factsheet CC/FS11.

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Gifting a Rental Property to Your Children: CGT & IHT

A gift is a disposal at market value for CGT, due within 60 days — then a 7-year Inheritance Tax clock with taper relief starts. What's sourced, what isn't, and a worked illustration.

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Payments on Account Explained for Landlords

Two advance instalments — 31 January and 31 July — each half of last year's bill, once you clear £1,000 and the 80%-at-source test. gov.uk quoted verbatim, plus SA303 and a worked example.

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Autumn Budget 2026 for Landlords: 28 October, Live Log

The Budget is on 28 October 2026. What is already set for landlords from April 2027, the questions being asked, and a log we update on the day as the documents land on gov.uk.

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Undeclared Rental Income: How HMRC Finds Out and How to Put It Right

gov.uk names no specific detection method for undeclared rental income — what it does publish is the 4/6/20-year lookback, the 90-day disclosure clock, and the penalty gap between disclosing first and being caught first.

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Right to Rent Fines 2026: Civil Penalties for Landlords in England

£10,000 for a first offence, £20,000 for a repeat one, per tenant without the right to rent — or up to 5 years in prison if you knew. gov.uk's check rules, the fine table and the appeal process, sourced.

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Tenancy Deposit Protection: The Penalty for Not Protecting a Deposit

Up to 3 times the deposit, with no stated minimum, plus a court order to repay it or place it in a scheme within 14 days. The 30-day rule, the 3 approved schemes and the deposit cap, sourced from gov.uk.

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HMO Licence in England: Who Needs One, the Cost, and the Fine for Not Having One

gov.uk's own large-HMO threshold, why the fee is set by your council rather than the government, licence duration and conditions, and what additional or selective licensing means for smaller HMOs.

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Rent Smart Wales Fees 2025: Registration and Licensing Costs

Every registration, landlord licence and agent-tier fee from Rent Smart Wales's official Fee Policy, effective 1 April 2025 — who must register, who also needs a licence, and what's deductible.

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Landlord Registration in Scotland: Fees, Sourced from gov.scot's Own FOI Release

gov.scot's FOI-verified fee table through March 2025, why the statutory guidance page still shows older 2005–2008 figures, and why the real fee rises every April.

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Rent in Advance, Holding Deposits and the Bidding Ban Under the Renters' Rights Act

The 28-day initial-rent rule, no rent before signing, the ban on inviting or accepting offers above the advertised rent, and the £7,000 penalties — sections quoted.

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Guarantors Under the Renters' Rights Act: What Changed (s.16N) and What Did Not

A guarantor's liability now ends when the tenant dies, for guarantees from 1 May 2026. The family-member rule for joint tenants, what is unchanged, and why guarantors matter more now.

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Joint Tenancies and Change of Sharer Under the Renters' Rights Act

One joint tenant's notice still ends the tenancy for all, the 2-month maximum notice, email counts, and why there is no statutory change-of-sharer procedure.

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Student Lets Under the Renters' Rights Act: Ground 4A and the Prior-Notice Trap

The six conditions of Ground 4A, 4 months' notice inside the 1 June–30 September window, why missing prior notice loses the ground entirely, and which student lets sit outside the Act.

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Lodgers and Resident Landlords: Does the Renters' Rights Act Apply?

Why a resident landlord's lodger sits outside the Act — no section 21 change, no Form 4A, no pet rule — what still governs the arrangement, and the Rent a Room tax position.

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Section 8 Grounds for Possession After the Renters' Rights Act: Every Ground and Notice Period

All mandatory and discretionary grounds with notice periods from gov.uk's 1 May 2026 guidance, the prior-notice grounds, the penalties for misuse, and what happened to old section 21 notices.

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Inheritance Tax on Property: The Complete UK Guide

The £325,000 nil-rate band, the £175,000 residence band and its £2m taper, the 40%/36% rates, spouse exemptions, how a house is valued and how IHT on property gets paid — sourced from gov.uk.

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Inheritance Tax Threshold 2026/27: Every Band Explained

£325,000 nil-rate band frozen to April 2031, plus £175,000 residence band — gov.uk's own thresholds table, and what actually pushes an estate over the line.

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Inheritance Tax When the Second Parent Dies

Combining both parents' nil-rate and residence bands can shelter up to £1,000,000 before Inheritance Tax is due — a worked example of the transferable-allowance claim.

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Pension Inheritance Tax Changes From April 2027

From 6 April 2027 most unused pension funds and death benefits join your taxable estate — confirmed gov.uk policy, who is liable to report it, and what it means for your wider estate plan.

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How Much Is Inheritance Tax? Worked Examples at Five Estate Sizes

From an estate with nothing due to a £2m+ estate losing the residence band — five worked Inheritance Tax examples using gov.uk's own thresholds and the 40%/36% rates.

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Inheritance Tax on Rental Property: The Landlord's Guide

Buy-to-lets get no Business Property Relief and sit in your estate at full value — the 7-year PET rule, gift-with-reservation traps, and what to check before gifting a rental.

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Capital Gains Tax on Property: The Complete UK Guide

18%/24% residential rates, the £3,000 annual exempt amount, the 60-day reporting deadline, Private Residence Relief, Lettings Relief and what you can deduct — sourced from gov.uk.

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Capital Gains Tax Allowance 2026/27

The annual exempt amount is £3,000 for 2026/27 — down from £12,300 three Budgets ago. What it shields, who gets their own £3,000, and how joint ownership doubles it.

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Capital Gains Tax Rates 2026/27

18% inside your basic-rate band, 24% above it, on residential property gains — gov.uk's current rates, how the split with your income actually works, and what changed.

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How Much Is Capital Gains Tax? Worked Examples

From a small gain covered by the allowance to a £150,000 gain on a portfolio sale — worked Capital Gains Tax examples at basic-rate and higher-rate income, 2026/27 rates.

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What Is an HMO? The Full Definition, Licensing and Fines

Housing Act 2004's own 'standard test' for a house in multiple occupation, the 5-person mandatory licensing threshold since October 2018, additional and selective licensing, and the fine for getting it wrong.

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EPC Rating Explained: Bands, Validity and MEES

What an Energy Performance Certificate actually shows, the A-to-G scale, its 10-year validity, why landlords can't let below an E, and the confirmed EPC C deadline for rented homes.

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Gas Safety Certificate Cost & the Landlord's Legal Duty

What a CP12/LGSR check costs, the annual duty under the Gas Safety Regulations 1998, the 28-day rule for existing tenants, giving new tenants a copy before they move in, and the penalties for skipping it.

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Land Registry Fee Calculator (Current Scale 1 & 2 Fees)

Work out your HM Land Registry registration fee from the current Scale 1 and Scale 2 tables — electronic and paper rates, dated and sourced straight from gov.uk.

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The Second Home Council Tax 'Loophole', Explained

The 100% second-home premium under the Levelling-up and Regeneration Act 2023, the holiday-let business-rates route and its 70/140-day tests, and the much bigger premiums now live in Wales and Scotland.

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How to Avoid Stamp Duty on a Second Home — Legally

The only routes that actually work: the 36-month main-residence refund, the £40,000 de minimis, mixed-use, spousal transfers and why a company still pays the surcharge. Not tax advice.

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Free Tenancy Agreement Generator for England (Renters' Rights Act 2026)

Build an assured periodic tenancy agreement with the statutory written statement of terms included — every item from SI 2026/324, deposit-cap check, printable, in your browser.

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Written Statement of Terms: The 18 Items Every Landlord Must Give

What the written statement must contain from 1 May 2026, who must give it and when, the £7,000 penalty, and what tenancies that began earlier needed instead.

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Section 21 Notice: What Happened After 1 May 2026

Section 21 was abolished for private tenancies in England from 1 May 2026. What that means for a notice served before that date, and what landlords use instead — sourced from gov.uk.

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Section 8 Notice: How to Serve One From 1 May 2026

The prescribed Form 3A, stating your ground and notice period, what can undermine a claim, and what happens after the notice expires — court claim, hearing, bailiffs, fees.

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Eviction Notice UK: The Lawful Process, Explained

Notice, then a court order, then bailiffs — the only lawful route. Illegal eviction, the real timeline and costs, and why there's no generic 'eviction notice template' any more.

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No-Fault Eviction: What Replaced It in 2026

Section 21 is gone. Grounds 1 and 1A — moving in or selling — replaced it, with a 12-month protected period, 4 months' notice, a re-letting restriction and penalties for misuse.

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How Much Rent Arrears Before Eviction? The Real Threshold

Ground 8's 3-month/13-week threshold, checked at notice and at hearing, the Universal Credit exception, and the discretionary Grounds 10 and 11 landlords use below it.

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Section 8 Ground Finder: Which Grounds May Apply

Answer a few questions about why you're seeking possession and your tenancy's start date to see which Section 8 grounds may be relevant, their notice period and whether they're mandatory or discretionary.

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Buy-to-Let Mortgage Rates, Explained

How buy-to-let pricing actually works — ICR, the stress test, product fees, limited-company borrowing and the PRA portfolio-landlord rules. No live rates — those change daily.

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Landlord Insurance: The Complete UK Guide

What it covers, whether it's legally required, what standard home insurance won't cover once you let, and what to check before you compare quotes.

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How Much Is Landlord Insurance? 2026 UK Cost Guide

The median UK premium, what moves the price by property type, age, region and tenant, and what optional add-ons cost — sourced from live provider pricing pages.

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Best Landlord Insurance UK: 8 Providers Compared

What Simply Business, Alan Boswell, Direct Line, Total Landlord, CIA Landlords, Just Landlords, HomeLet and AXA each publish on price, cover and reviews — live-checked, not ranked.

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Income Tax Calculator 2026/27: Salary, Profit, Rent and Dividends Together

Band-by-band income tax on any mix of employment, self-employment, rental and dividend income, for the UK and Scotland, with National Insurance shown alongside.

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Self-Employed Tax Calculator 2026/27: Income Tax, Class 4 and Payments on Account

Sole trader tax on profit with Class 4 National Insurance, the Class 2 treatment, student loan and payments on account — and the split when you are employed as well.

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Dividend Tax Calculator 2026/27: The New 10.75% and 35.75% Rates

Dividend tax on top of salary, rent and other income with the £500 allowance, in the order HMRC applies it — for company directors and property-company landlords.

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Do You Need a Government Gateway Account for MTD?

What a Government Gateway account is, who needs one for Making Tax Digital, how to create one, and the software-authorisation step landlords often miss.

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NRLA Membership: What It Costs and Whether It's Worth It

NRLA's current landlord and business membership prices, what you actually get, what's free elsewhere, and who it suits.

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Is My Council Tax Band Wrong? How to Check and Challenge It (2026)

The neighbours check, the 1991/2003 valuation back-calculation, the risk a challenge can push a band up, and the formal vs informal VOA routes.

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Landlord Tax Return Checklist 2025/26 (Before 31 Jan 2027)

Every SA105 box, the £1,000 allowance vs expenses choice, rent-a-room, Form 17 and payments on account, before the 31 January 2027 deadline.

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Expense by expense

“Is it tax deductible?” — the series

One question, one page, one answer with the HMRC reasoning and a worked example.

Is a New Boiler Tax Deductible for Landlords?

Like-for-like replacement is an allowable repair; first-time heating or a heat-pump upgrade is capital. The HMRC test, a worked example and where it goes on your return.

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Is a New Kitchen Tax Deductible for Landlords?

Same-footprint replacement is a repair; extra units or a bigger footprint is capital; appliances use replacement-of-domestic-items relief. How to split one invoice three ways.

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Is Painting and Decorating Tax Deductible?

Redecorating between tenancies, after damage, inside or out — allowable. The pre-letting and DIY-labour exceptions.

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Are Gas Safety, EICR and EPC Certificates Tax Deductible?

Every compliance certificate is allowable. The remedial work they trigger — repair or capital — is the real question, including EPC upgrades before 2028.

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Is Landlord Insurance Tax Deductible?

Buildings, contents, liability, rent-guarantee and legal cover are allowable. Apportionment, how payouts are taxed, and timing under the cash basis.

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Are Accountant Fees Tax Deductible for Landlords?

Rental accounts, property pages, bookkeeping and MTD submissions — allowable. Purchase, sale and personal-planning advice — not. Mixed invoices explained.

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Are Letting Agent Fees Tax Deductible?

Management commission, tenant-find, inventory and renewals — all allowable. Why gross rent and gross fees decide your MTD threshold.

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Are Service Charges and Ground Rent Tax Deductible?

Charges you pay are allowable; charges you collect are income. Major works, reserve funds and lease extensions — repair or capital.

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Council Tax and Utilities During Void Periods — Deductible?

Yes, if you intend to re-let: council tax, utilities, insurance, repairs and marketing while the property is empty. The empty-homes premium, losses and a worked example.

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Are Legal Fees Tax Deductible for Landlords?

Tenancy agreements, eviction and arrears recovery — allowable. Purchase, sale and lease extension — capital. The HMRC line and the Renters' Rights Act angle.

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Mortgage Arrangement and Broker Fees — How Relief Works

Not an expense: a Section 24 credit. Which fees count as finance costs, the caps, timing, and why the 2027 change widens the higher-rate gap.

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Landlord Mileage and Travel — What You Can Claim

HMRC's flat rates apply to landlords. Which journeys qualify, home-to-property trips, both methods, and the log that survives an enquiry.

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Replacement of Domestic Items Relief — Furniture and Appliances

Replacing what you provide is deductible; first purchases are not; upgrades are capped at like-for-like. The four conditions and a worked example.

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Pre-Letting Expenses — Before the First Tenant

Revenue costs from up to seven years before letting count on day one; refurbishing a run-down purchase is capital. The seven-year rule and the Law Shipping trap.

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Is a New Bathroom Tax Deductible for Landlords?

Same-footprint replacement is a repair; an en-suite or second bathroom is capital. Invoice splitting and a worked example.

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Landlord tax changes, as they happen

A short email when a rate, threshold or deadline that affects landlords changes — sourced, dated, no marketing.

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