Accountants for landlords

Your Unique Taxpayer Reference — the 10-digit number HMRC issues when you register for Self Assessment. Lifelong, and needed for every return.

Advance payments toward next year's tax, due 31 January and 31 July, triggered once your bill passes £1,000. The first year they apply effectively bills 150% at once.

The main Self Assessment return form. Supplementary pages bolt on for employment, self-employment, property, capital gains and foreign income.

The difference between what your payments on account covered and what the year's tax actually was — settled each 31 January.

UK residential property gains must be reported and the tax paid within 60 days of completion — separate from and earlier than Self Assessment.

The relief (formerly Entrepreneurs' Relief) taxing qualifying business disposals at 10% up to a lifetime limit — conditions apply for at least two years before sale.

The slice of gains each person can realise tax-free per year — now small, which makes timing disposals across tax years worth planning.

The summaries of income and expenses MTD requires every three months — replacing the single annual return rhythm for mandated taxpayers.

You're taxed on rent without deducting mortgage interest, then given a 20% credit on the interest. Basic-rate landlords often feel nothing; higher-rate landlords pay materially more — and some get dragged into higher rate by the gross-up itself. We calculate your true position and the legitimate levers: expenses often missed, ownership splits between spouses, timing.

Repairs and maintenance (not improvements — that's capital, claimable at sale), letting agent and management fees, insurance, ground rent and service charges, replacement of domestic items, accountancy, travel to the property. The repair-vs-improvement boundary is where DIY returns most often go wrong in both directions.

A property CGT return filed and the tax paid, counted from completion. It's separate from Self Assessment and penalties run automatically. Get the improvement records together before completion if you can — legal fees, stamp duty, capital works all reduce the gain, and finding evidence beats estimating it.

Under Section 24 you can't deduct mortgage interest from rental profits — instead you get a 20% tax credit. Higher-rate landlords pay noticeably more than under the old rules, which is why the sums (and the company question) deserve proper attention.

Sometimes. Companies deduct interest in full and pay corporation tax rates, but you face costs extracting profits and potentially CGT/SDLT moving existing properties in. We'll run your actual numbers — the honest answer is 'it depends', and we'll show you on what.

Preparation and online filing of your full SA100 return, including the supplementary pages your situation needs. If your return is more complex — rental income, capital gains — the packages above show the fixed price, and we confirm it in writing before starting.

Yes. Late returns are common and fixable: we prepare and file the outstanding return quickly, and where there's a reasonable excuse we help you appeal penalties. The sooner it's filed, the sooner the penalties stop growing.

If you sell a UK residential property at a gain, you must file a CGT return and pay the tax within 60 days of completion — separate from, and much earlier than, Self Assessment. Penalties apply immediately after day 60. It's the most-missed deadline in UK tax.

For most assets 18% or 24% depending on your income band. Business asset disposal relief can cut qualifying business sales to 14%. Your other income determines the split — which is exactly what we calculate.

For Income Tax: April 2026 if your combined self-employment and property income is over £50,000; April 2027 for over £30,000. VAT-registered businesses have been in MTD for VAT for years already. The income test uses your most recent filed return — which surprises people whose income fluctuates around the line.

Three things: records must be kept digitally (spreadsheets need bridging software), a summary update goes to HMRC every quarter, and a final declaration replaces the traditional return. Same tax, different rhythm — the risk isn't paying more, it's missing quarterly deadlines that never existed before.