Property — the deep dives.
Practical UK tax content from Sutton Roff Accountants & Advisors. Worked examples, specific 2025/26 figures, no fluff.
What happens to my rental properties when I die?
Why BTLs get no Business Property Relief, the £200,000 IHT difference between single and married estates, the seven-year gift rule, and the April 2027 pension-IHT change ahead.
Read →Can my spouse and I split rental income for tax?
Form 17, the deed of trust, and why 99:1 isn't always the optimal split — the right ratio fills the basic-rate spouse's band exactly without pushing them over.
Read →Do I pay tax if my lodger earns me under £7,500?
The Rent-a-Room scheme — under £7,500, no return, no records. Above it, two methods to choose between, and the joint-occupier split most homeowners get wrong.
Read →Do I pay tax on Airbnb or holiday-let income?
The April 2025 FHL abolition, the £1,600/year extra tax it cost the typical holiday-let owner, the BADR loss on sale — and four routes to handle the new tax position.
Read →Can I rent my own house to my limited company?
The director-rents-room-to-company structure that saves £2,000+/year over dividends — and the principal-residence-relief trap that costs £12,000 of CGT if the licence wording is wrong.
Read →Can I avoid the 3% (now 5%) stamp duty surcharge on a buy-to-let?
The October 2024 jump from 3% to 5%, what the £15,000-difference means for £300k purchases, and the five reliefs that genuinely still work — plus the abolition of MDR in June 2024.
Read →What can I actually claim against my rental income?
Revenue versus capital expenses, the repair-vs-improvement test, Replacement of Domestic Items relief — and a worked example showing £4,858 of legitimate annual deductions.
Read →Should I put my rental property in a limited company?
The annual saving for higher-rate landlords, the SDLT cost on transfer, the mortgage premium, and when incorporation actually pays back — versus when the £15,000+ SDLT bill kills it.
Read →How much tax will I pay on my rental income?
Same property, same rent, three different landlords paying £0, £1,800, and £4,400 — and why Section 24 is why higher-rate landlords now pay 2.4× more than basic-rate landlords on identical property.
Read →Do I pay capital gains tax when I sell my rental property?
The 2025/26 CGT picture, the £3,000 annual allowance, the post-October 2024 18%/24% rates, and how joint ownership with a basic-rate spouse can save £5,000+ on a typical sale.
Read →Reclaiming VAT on buy-to-let property expenses — the £7,500 nobody claims (2025/26)
Residential rentals are VAT-exempt — so most landlords assume there's no VAT to reclaim. But if the property is owned by a VAT-registered entity, partial-exemption rules let you recover up to £7,500 a year.
Read →Section 24 mortgage interest restriction — should you incorporate? (2025/26 worked example)
Section 24 stops landlords offsetting mortgage interest as an expense — replacing it with a 20% basic-rate tax credit. For higher-rate landlords, it can mean paying tax on profit you didn't earn. Here's when incorporation actually fixes it.
Read →Borrowing from your own company to buy property — does it beat a mortgage? (2025/26 guide)
Taking a director's loan to fund a property purchase can be cheaper than a mortgage — but only if you understand the BIK, Class 1A NIC and Section 455 charges.
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