Comprehensive coverage
What’s inside
12 chapters covering every meaningful UK landlord tax issue for 2026/27, plus 4 reference appendices including SDLT calculation tables and an HMRC enquiry checklist.
CHAPTER 01
The 2026/27 landlord tax landscape
Five years of structural change have reset the economics of buy-to-let. What’s changed, what’s coming, and the cumulative effect.
CHAPTER 02
Section 24 in practice
The single biggest tax issue for higher-rate landlords with mortgages. Worked example showing 67% effective tax rate.
CHAPTER 03
Allowable expenses
The repairs vs improvements distinction, RDIR, travel costs and the common HMRC challenges.
CHAPTER 04
FHL regime now abolished
What former Furnished Holiday Let landlords have lost — and the strategic responses.
CHAPTER 05
CGT on residential property
60-day reporting, PRR, lettings relief and worked CGT examples.
CHAPTER 06
SDLT for landlords
Effective rates table from £100k to £3m. MDR abolition. Corporate non-natural persons rate.
CHAPTER 07
Should you incorporate?
Honest cost-benefit framework. Section 162 relief conditions. When it makes sense and when it doesn’t.
CHAPTER 08
MTD for Income Tax
Live April 2026 for £50k+. Full preparation timeline, software options and what quarterly updates actually require.
CHAPTER 09
Joint ownership and Form 17
Income shifting between spouses. Worked example showing £2,940 annual saving.
CHAPTER 10
Inheritance Tax for landlords
Why landlord families face disproportionate IHT exposure. The £1m BPR cap from April 2026.
CHAPTER 11
Non-Resident Landlord scheme
NRL1 application, withholding mechanics, CGT for non-residents and MTD ITSA implications.
CHAPTER 12
HMRC enquiry triggers
Connect system risk profiling. Common red flags. Let Property Campaign disclosures.