Who we serve
Property accountants for landlords.
Whether you own one buy-to-let or a portfolio, we keep your returns right and your structure under review.
Property tax is changing fast.
Quarterly digital reporting has started, property income rates rise in April 2027, and a sale with tax to pay must be reported within 60 days.
As property accountants we handle your returns and quarterly updates, and keep an eye on the bigger questions: who should own which property, and whether a company structure makes sense for you.
Where it gets complicated.
The issues we see most often, and plan for.
Making Tax Digital
From April 2026 landlords and sole traders with qualifying income over £50,000 report quarterly. That falls to £30,000 in 2027 and £20,000 in 2028.
Finance costs
Individual landlords get relief on mortgage interest only as a basic-rate tax credit, which hits higher-rate landlords hardest.
Rates rising in 2027
From April 2027 property income in England, Wales and Northern Ireland is taxed at 22%, 42% and 47%, two points above other income.
Selling a property
UK residential gains with tax to pay must be reported and the tax paid within 60 days of completion, at 18% or 24%.
Buying more
In England and Northern Ireland, SDLT carries a 5% surcharge on additional homes and 2% more for non-residents. Companies pay 17% on homes over £500,000 unless a relief applies, such as for letting.
Ownership & incorporation
Joint ownership, transfers between spouses, and holding property in a company, weighing the CGT and SDLT cost of change.
Making Tax Digital for landlords.
Making Tax Digital for Income Tax began on 6 April 2026. You are in scope if your qualifying income (gross rents plus any self-employed turnover, before expenses) was above £50,000 on your 2024/25 return. The threshold falls to £30,000 from April 2027 and £20,000 from April 2028. For jointly owned property, only your share counts.
If you are in scope you must keep digital records, send HMRC a quarterly update of income and expenses, and make a final declaration after the tax year ends. We confirm whether you are in, set up the software, and send the quarterly updates for you.
Read: Making Tax Digital for Income Tax: who is in, and when →
Mortgage interest relief for landlords.
Individual landlords of residential property can't deduct mortgage interest and other finance costs from rental profits. Instead they receive a tax credit at the basic rate: 20% for 2026/27, rising to 22% from April 2027 in line with the new property rates. For higher-rate landlords that means tax on income they never keep, and it can push total income over thresholds such as £100,000 or the Child Benefit charge.
Companies are treated differently: finance costs are deductible in full against corporation tax, which is one reason incorporation comes up so often.
What expenses can landlords claim?
- Letting and management agent fees
- Repairs and maintenance (but not improvements)
- Buildings and contents insurance
- Ground rent and service charges
- Replacing furnishings and appliances in residential lets
- Accountancy fees, legal fees for renewals, and utilities you pay
Improvements that add value are capital, so they reduce capital gains tax on a sale instead. Getting that line right is a common source of HMRC queries.
Selling a rental property.
Capital gains tax on residential property is charged at 18% within the basic rate band and 24% above it, after a £3,000 annual exempt amount. The gain must be reported, and the tax paid, within 60 days of completion. If the property was once your home, private residence relief may cover part of the gain, including the final nine months of ownership.
Should landlords incorporate?
A company pays corporation tax at 19 to 25% and deducts finance costs in full, which can suit landlords who reinvest profits. But taking money out is taxed again, mortgages may need refinancing, and transferring properties you already own can trigger capital gains tax and SDLT. Relief is sometimes available for genuine property businesses, but the conditions are strict. We model the costs and long-term benefits for your portfolio before you decide.
Common questions.
From 6 April 2026 you do if your qualifying income from property and self-employment was over £50,000 in your 2024/25 return. The threshold falls to £30,000 from April 2027 and £20,000 from April 2028. We will confirm whether you are in scope and handle the quarterly updates.
Not as an expense, if you own residential property personally. You receive a basic rate tax credit instead: 20% now, and 22% from April 2027. Companies can deduct finance costs in full.
Sometimes, but not by default. Moving existing properties can trigger CGT and SDLT, and mortgages may need to change. We model the costs and long-term benefits for your portfolio before you decide.
Report the gain and pay the CGT within 60 days of completion, then include it on your Self Assessment return. Talk to us before completion so reliefs, costs and timing are used properly.
Property tax has its own rules: finance-cost restrictions, capital versus revenue expenses, 60-day reporting, MTD and SDLT. A property accountant makes sure you claim what you are entitled to, meet every deadline, and plan ownership before it becomes expensive to change.
Property tax tools
Run the numbers on your next deal.
Our deal analyser works out the cash you need, the yield and the return after stamp duty and tax, then gives you a one-page summary.
Google review
“I have received excellent personal and corporate tax support from AP Tax Advisors. The advice is clear, thorough, and tailored to my circumstances. Everything is explained carefully, and I feel confident knowing my tax affairs are being handled properly and proactively.”
Start with a conversation.
Everything starts with a consultation. It is confidential and there is no obligation.