Landlords & Property Tax Hub

Rental income

How rental income is taxed and what counts as income.

Allowable expenses

What you can claim against your rental income, including the Section 24 rules on mortgage interest.

Records

What records landlords need to keep, for how long, and what HMRC expects.

Property structures

Personal ownership vs limited company. How Section 24 changes the answer.

Common mistakes

Errors that trigger HMRC enquiries and how to avoid them.

Landlord allowable expenses checklist

What you can claim against rental income: letting agent fees, repairs, insurance, and more. Plus what you cannot claim.

6 min read

Rental income tax basics

How rental income is taxed for UK landlords. What counts, how it interacts with your other income, and how to report it.

5 min read

Section 24: mortgage interest restriction

How Section 24 changed mortgage interest relief for individual landlords, and why higher-rate taxpayers feel it most.

5 min read

Common mistakes UK landlords make

The frequent errors landlords make on their Self Assessment, and how to avoid each one.

5 min read

Landlord year-end checklist

What to gather before your year-end so your Self Assessment goes smoothly and you do not miss anything claimable.

4 min read

Landlord record keeping checklist

A property-by-property checklist of every record you should keep so your year-end is fast and HMRC-ready.

4 min read