Taxation of property


Becoming a landlord has been an attractive proposition for anyone who could raise a deposit, thanks to a prolonged period of low borrowing costs and generally rising property values.

The housing market, helped by the temporary cut to stamp duty, has performed much better than expected over the past year, with prices rising to record levels. Stamp duty cuts and the employee furlough scheme have both been extended to 30 September, so this situation is expected to continue during 2021, although the property market may well cool off later in the year. The longer-term impact of the UK leaving the EU also needs to be factored in.

The Guide covers the following topics:

  • Buying a property 
    The tax implications of buying a property, as an individual or a company.
  • Renting a property 
    How to make the most of available tax reductions and reliefs for landlords.
  • Selling a property
    Tax efficient ways to handle the sale of your properties.
  • Other ways to let your property
    Taking in a lodger, short-term lettings, holiday rentals and commercial properties.

Click here to download your copy of ‘Taxation of property’.

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This publication is for general information and is not intended to be advice to any specific person. You are recommended to seek competent professional advice before taking or refraining from taking any action on the basis of the contents of this publication. The Financial Conduct Authority (FCA) does not regulate tax advice, so it is outside the investment protection rules of the Financial Services and Markets Act and the Financial Services Compensation Scheme. This publication represents our understanding of law and HM Revenue & Customs practice as at 6 April 2021.