UK Property & Housing Guides
14 guides on SDLT, rental income, CGT on property, landlord tax, and housing schemes.
Buy to Let Property — InvestmentKit
UK buy-to-let tax 2026/27 — rental profits, mortgage interest restriction (20% basic rate relief), Section 24, capital gains, wear and tear, and incorporation options.
Construction Industry Scheme — InvestmentKit
the UK Construction Industry Scheme (CIS) 2026/27 — CIS deductions at 20% and 30%, gross payment status, subcontractor verification, monthly returns, and penalties.
Council Tax — InvestmentKit
UK Council Tax 2026/27 — bands A-H, property valuation, single person discount (25%), student disregard, exemptions, empty homes premium, and appeals.
Help to Buy & Shared Ownership — InvestmentKit
UK Help to Buy and Shared Ownership schemes 2026/27 — Help to Buy ISA, Lifetime ISA, equity loans, staircasing, SDLT on shared ownership, and eligibility criteria.
Holiday Let Tax — InvestmentKit
UK furnished holiday lettings tax 2026/27 — FHL qualifying conditions, capital allowances vs replacement relief, business rates vs council tax, and the FHL abolition from April 2025.
Landlord Tax Guide — InvestmentKit
Complete 2026/27 UK landlord tax guide — allowable expenses, finance cost relief, Self Assessment, stamp duty surcharges, incorporation, and HMRC compliance for residential landlords.
Leasehold Property Tax — InvestmentKit
UK leasehold property tax 2026/27 — ground rent, service charges, SDLT on leasehold purchases, lease extensions, enfranchisement, and tax treatment of lease premiums.
Non-Resident Landlord — InvestmentKit
the UK Non-Resident Landlord (NRL) Scheme 2026/27 — letting agent deductions, applying for net income without tax deducted, NRL returns, and double taxation treaties.
Principal Private Residence Relief — InvestmentKit
UK Principal Private Residence Relief (PPR) — full CGT relief on your main home, final 9 months exemption, deemed occupation, garden and grounds, and letting relief.
Property Allowance — InvestmentKit
the UK £1,000 property allowance 2026/27 — tax-free property income, choosing expenses vs allowance, joint owners, interaction with Rent a Room, and reporting on your tax return.
Property Investment & Flipping — InvestmentKit
UK tax on property investment and flipping 2026/27 — trading vs investment, artificial splitting, SDLT on multiple purchases, HMRC anti-avoidance rules.
Rent a Room Scheme — InvestmentKit
the UK Rent a Room Scheme 2026/27 — £7,500 tax-free threshold, opting in and out, furnished residential accommodation, Airbnb implications, and how it interacts with the property allowance.
Rental Income Tax — InvestmentKit
UK tax on rental income 2026/27 — allowable expenses, property allowance, mortgage interest restriction, and reporting rental profits on SA105.
Stamp Duty Land Tax — InvestmentKit
UK Stamp Duty Land Tax (SDLT) 2026/27 — residential rates 0–12%, first-time buyer relief, surcharges for second homes and non-residents.