Last updated: 6 October 2026
A practical route through landlord tax and finance decisions
Buying, refinancing, reporting rental income and selling a property can each involve different rules, dates and records. Use these guides to understand the question to ask, then check the current official guidance and take advice for your own circumstances.
BUY
Additional-property SDLT
Estimate the higher residential SDLT bands for a straightforward additional-property purchase in England or Northern Ireland, then check the transaction with HMRC.
FINANCE
Buy-to-let mortgages and remortgaging
Compare borrowing, fees, rental-cover tests and the practical timing of a purchase or refinance before relying on a headline rate.
REPORT
Making Tax Digital
Check the qualifying-income thresholds, dates, digital records and reporting steps for Making Tax Digital for Income Tax.
TAX
Section 24 and finance costs
Understand how the residential finance-cost restriction can affect taxable property profit, mortgage interest and the basic-rate tax reduction.
ASSESS
Rental yield
Use a simple gross-yield calculation as one starting point for comparing an investment. It is not a substitute for a full cash-flow or tax assessment.
Use the right guide at the right stage
- Before buying: include SDLT, finance fees, valuations, legal costs, expected rental income and contingency in the decision - not only the advertised interest rate.
- While owning: keep records that support rental-income reporting, expenses, finance decisions and any future sale calculation. The rules can differ for individuals, companies, trusts, joint owners and non-UK residents.
- Before selling or changing structure: Capital Gains Tax, reliefs, ownership and transaction timing can be fact-specific. Do not rely on a general guide alone where the amount at stake is material.
What this hub does not do
This is a signposting page, not personal tax, accounting, legal, mortgage or investment advice. It does not calculate personal income tax, finance-cost restrictions, Capital Gains Tax, company tax, reliefs, non-resident treatment or portfolio structures. The rules can change and the correct answer depends on the facts.
Official sources to check
- GOV.UK: Stamp Duty Land Tax
- GOV.UK: Making Tax Digital for Income Tax
- GOV.UK: Income Tax
- GOV.UK: Capital Gains Tax
Keep it simple: use the practical guides above to prepare, then use current official information and professional advice before committing to a purchase, refinance, tax return or sale.
