Skip to content UK property tax accountants for landlords, SPVs and overseas owners
Property Accountant is a specialist UK property tax practice for landlords, property investors, limited-company portfolios and non-resident owners. We advise before you buy, sell, incorporate, transfer or reply to HMRC, then handle the returns, disclosures and company filings that follow.
What landlords need to know about MTD for Income Tax
Making Tax Digital for Income Tax changes how individual landlords keep records and report property income. It brings digital records, quarterly updates and year-end finalisation once qualifying income passes the relevant threshold. Limited company landlords remain within corporation tax.
Landlords with qualifying income above £50,000 start digital records and quarterly updates.
The qualifying income threshold drops to £30,000, bringing more landlords into MTD.
The threshold is expected to drop again to £20,000 for qualifying income.
Ownership reviewed before anything is filed
Advice for individuals, partnerships and companies
UK tax support for non-resident landlords
HMRC disclosure and enquiry support
A specialist property tax practice, not a general bookkeeping service
Property tax becomes expensive when decisions are made before the tax position is understood. We advise on ownership, funding, company structures, disposals, residence and HMRC exposure before figures are submitted, while planning options are still open.
- Before purchase
Structure and SDLT position
Review personal ownership, SPVs, partnerships, funding and SDLT risk before completion.
- During ownership
Tax returns and company compliance
Prepare landlord returns, rental accounts, company accounts, CT600s and MTD-ready records.
- Before sale or transfer
CGT and restructuring advice
Plan for CGT, 60-day reporting, spouse transfers, gifts, incorporations and portfolio changes.
Senior tax judgement for property owners and investors
Property Accountant is part of the Tax Accountant group. Our work is led by tax professionals with property tax, company compliance and HMRC enquiry experience, supporting landlords, SPVs and overseas owners across the UK.
- Specialist
Property tax focus
Landlord tax, SPVs, non-resident landlords, CGT, SDLT and HMRC property issues are central to our work.
- Technical
Advice before filing
We review ownership, dates, funding, residence and transaction history before deciding the correct route.
- Practical
Returns and implementation
We do not just give theory. We prepare the returns, disclosures, company accounts and supporting schedules.
- Transparent
Clear advice and agreed fees
You receive a clear explanation of the tax position, the risk and the next step before submission.
Property tax advice for every stage of ownership
Choose the area that matches your position. Each service is built around real property tax decisions, not generic accountancy content.
Landlord Accountants
Rental accounts, Self Assessment, expenses, mortgage interest, Section 24 and MTD planning.
Explore service 02 · SPVsProperty SPV Accountants
Company accounts, CT600s, director loan accounts, dividends and corporation tax.
Explore service 03 · Overseas OwnersNon-Resident Landlord Accountants
NRL scheme, UK rental returns, overseas ownership, non-resident CGT and reporting obligations.
Explore service 04 · DisposalsProperty Capital Gains Tax
CGT calculations, 60-day reporting, private residence relief, gifts, transfers and sale planning.
Explore service 05 · TransactionsStamp Duty Land Tax Advice
SDLT advice for additional properties, companies, non-residents, mixed-use claims and refunds.
Explore service 06 · HMRC HelpProperty Tax Enquiries
HMRC nudge letters, undeclared rent, Let Property Campaign and the correct disclosure route.
Explore serviceWe look at the transaction, the structure and the long-term tax cost
A property tax answer is rarely one calculation. Dates, ownership, finance, residence, future disposals and HMRC reporting all affect the correct route.
How It Works- 01
We confirm the facts, ownership history and documents.
- 02
We identify the tax issues before calculations are finalised.
- 03
We prepare advice, returns, disclosures or company filings.
- 04
We explain the next steps before anything is submitted.
Property tax terms landlords ask about most
Plain-English definitions of the rules that most often affect property owners, landlords and property companies.
- Making Tax Digital for Income Tax
- Digital record keeping and quarterly reporting for individual landlords above the relevant qualifying income threshold: over £50,000 from 6 April 2026, over £30,000 from 2027 and over £20,000 from 2028.
- Section 24
- The finance cost restriction for individual residential landlords. Mortgage interest is not deducted in full from rental profit and relief is generally given as a basic-rate tax reduction.
- 60-day CGT return
- A UK residential property disposal at a gain usually has to be reported and the Capital Gains Tax paid within 60 days of completion.
- Non-Resident Landlord Scheme
- The UK scheme for landlords living abroad. Agents or tenants may need to deduct tax from rent unless HMRC approves gross rent payments through the relevant NRL registration.
- ATED
- Annual Tax on Enveloped Dwellings can apply where a company owns UK residential property. A return or relief declaration may still be required even where no charge is ultimately payable.
- Private Residence Relief
- A relief that can reduce or remove CGT on a property that has been your only or main home, depending on occupation, ownership history and the final period rules.
Built for property owners who need proper tax judgement
Leaving property tax until the return is due can remove planning options
The right advice is often needed before purchase, refinance, transfer, incorporation or sale. Once a transaction has completed, the tax position may be much harder to improve.
Property tax questions usually start with the facts
These questions often need review before a reliable answer can be given. Ownership structure, dates, residence status and supporting documents matter.
Should I hold property personally or through a limited company?
It depends on borrowing, income extraction, SDLT, CGT, future plans and whether you already own property. A company can suit some portfolio landlords, but not every property owner.
Do non-resident landlords need to file a UK tax return?
Often yes. UK rental income is taxable in the UK even where the owner lives overseas, and the Non-Resident Landlord Scheme affects how rent is paid and reported.
Do landlords have to use Making Tax Digital?
Individual landlords above the qualifying income thresholds will need to comply with MTD for Income Tax. Limited company landlords remain within corporation tax and are not within the same MTD for Income Tax rules.
What is the 60-day CGT rule on property?
A UK residential property disposal at a gain normally has to be reported to HMRC and the CGT paid within 60 days of completion, separately from the Self Assessment return.
What is Section 24 for landlords?
Section 24 restricts finance cost relief for individual residential landlords. This can increase taxable rental profit and may push some landlords into higher tax bands.
When should I get CGT advice on a property sale?
Before exchange wherever possible. Reliefs, ownership history, spouse transfers and reporting deadlines should be checked before completion.
Can HMRC penalties for undeclared rent be reduced?
Potentially, but it depends on behaviour, timing, disclosure quality, cooperation and the facts. Choosing the correct disclosure route is important.