LANDLORDS & PROPERTY

Whether you are a first time buy to let landlord or an established developer we will discuss and understand your situation and recommend the most appropriate medium through which to carry out your property investments.

We advise on:

• Structuring – Advising on structuring your property portfolio and a possible limited company.

• Tax advice – Advising on various tax reliefs, allowable expenses to be claimed and tax planning opportunities as they become available/relevant to your situation

• Tax advice on sale – Advising on capital gains tax issues before the sale of your property

• HMRC investigations and the Let Property Campaign

CGT on sale: If you're planning to sell a rental property, note that Capital Gains Tax on residential property is currently charged at 18% for basic rate taxpayers and 24% for higher and additional rate taxpayers, with an annual exempt amount of £3,000. Crucially, UK residents must report and pay any CGT due within 60 days of completion — not wait until your Self Assessment deadline. Missing this window can trigger penalties even if the tax itself is paid on time, so it's worth involving us before you exchange, not after.

MTD for Income Tax:  Making Tax Digital for Income Tax launched on 6 April 2026 and applies to landlords, not just the self-employed. If your gross rental income (combined with any self-employment income) exceeds £50,000, you're now required to keep digital records and submit quarterly updates to HMRC rather than a single annual return. This threshold drops to £30,000 from April 2027, so even landlords below the current threshold should start preparing. We can assess whether this applies to you and get your records MTD-ready.

We will guide you through the maze of accounting and tax issues and help you to you plan effectively to minimise your liability to Income Tax and Capital Gains Tax.  Contact us on 01332 202660.

Pages ► Business Advice & Support ■ Accountancy Services ■ VAT ■ Payroll ■

■ Limited Companies ■ Self-Employed sole traders ■ Allowable Expenses ■ Business Structures ■

■ Tax Saving for Limited Company owners ■ Contractors & Freelancers ■ Capital Gains Tax ■

Registered office: 61 Friar Gate, Derby, Derbyshire, DE1 1DJ   T: 01332 202660

Adrian Mooy & Co is the trading name of Adrian Mooy & Co Ltd.  Registered in England No. 05770414