[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"global":3,"entry:industry:landlords":324},{"id":4,"documentId":5,"siteName":6,"organizationSchema":7,"contactEmail":13,"contactPhones":48,"address":49,"currencyRates":50,"createdAt":70,"updatedAt":71,"publishedAt":72,"logoDark":49,"logoLight":49,"nav":73,"footer":257},1,"ded2oyx8g005xuue0dkk17wm","Accountaire",{"url":8,"logo":9,"name":6,"@type":10,"email":13,"sameAs":14,"address":16,"@context":21,"legalName":22,"telephone":23,"areaServed":24,"knowsAbout":36,"description":46,"foundingDate":47},"https:\u002F\u002Faccountaire.com","https:\u002F\u002Faccountaire.com\u002Flogo.png",[11,12],"Organization","AccountingService","hello@accountaire.com",[15],"https:\u002F\u002Fwww.linkedin.com\u002Fcompany\u002Faccountaire",{"@type":17,"streetAddress":18,"addressCountry":19,"addressLocality":20},"PostalAddress","5 Davis Road, G-8, Shimla Tower","PK","Lahore","https:\u002F\u002Fschema.org","Accountaire (SMC-Private) Limited","+1-925-219-6399",[25,28,30,32,34],{"name":26,"@type":27},"United Kingdom","Country",{"name":29,"@type":27},"United States",{"name":31,"@type":27},"United Arab Emirates",{"name":33,"@type":27},"Canada",{"name":35,"@type":27},"Australia",[37,38,39,40,41,42,43,44,45],"Bookkeeping","Cloud Accounting","VAT","Payroll","Management Accounts","CFO Advisory","Xero","QuickBooks Online","Making Tax Digital","Modern remote accounting for ambitious SMEs. 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modern remote finance team for ambitious businesses across the UK, US, UAE, Canada and Australia.","© Accountaire (SMC-Private) Limited. All rights reserved.",[261,265,269],{"id":262,"label":263,"href":264,"badge":49,"external":79},2006,"Privacy","\u002Flegal\u002Fprivacy",{"id":266,"label":267,"href":268,"badge":49,"external":79},2007,"Terms","\u002Flegal\u002Fterms",{"id":270,"label":271,"href":272,"badge":49,"external":79},2008,"DPA","\u002Flegal\u002Fdpa",[],[275,291,304],{"id":276,"title":78,"links":277},91,[278,280,282,284,286,288],{"id":279,"label":83,"href":84,"badge":49,"external":79},1991,{"id":281,"label":40,"href":87,"badge":49,"external":79},1992,{"id":283,"label":90,"href":91,"badge":49,"external":79},1993,{"id":285,"label":94,"href":95,"badge":49,"external":79},1994,{"id":287,"label":98,"href":99,"badge":49,"external":79},1995,{"id":289,"label":290,"href":103,"badge":49,"external":79},1996,"Catch-up",{"id":292,"title":240,"links":293},92,[294,296,298,300,302],{"id":295,"label":26,"href":244,"badge":49,"external":79},1997,{"id":297,"label":29,"href":247,"badge":49,"external":79},1998,{"id":299,"label":31,"href":250,"badge":49,"external":79},1999,{"id":301,"label":33,"href":253,"badge":49,"external":79},2000,{"id":303,"label":35,"href":256,"badge":49,"external":79},2001,{"id":305,"title":306,"links":307},93,"Company",[308,312,316,320],{"id":309,"label":310,"href":311,"badge":49,"external":79},2002,"About","\u002Fabout",{"id":313,"label":314,"href":315,"badge":49,"external":79},2003,"Pricing","\u002Fpricing",{"id":317,"label":318,"href":319,"badge":49,"external":79},2004,"Blog","\u002Fblog",{"id":321,"label":322,"href":323,"badge":49,"external":79},2005,"Contact","\u002Fcontact",{"id":325,"documentId":326,"title":327,"slug":328,"summary":329,"twoColMenu":79,"order":330,"createdAt":331,"updatedAt":332,"publishedAt":333,"seo":334,"blocks":342},586,"ru3vt1yk0m0ko6js5eu9c605","Landlord and property SPV accountants.","landlords","Landlord and property SPV accountants for UK buy-to-let portfolios: finance cost restriction, ATED, 60-day CGT reporting and MTD for Income Tax.",0,"2026-06-01T17:04:23.468Z","2026-09-11T00:58:06.743Z","2026-09-11T00:58:06.860Z",{"id":335,"metaTitle":336,"metaDescription":329,"keywords":337,"canonicalURL":338,"ogType":339,"ogLocale":340,"twitterCard":341,"noindex":79,"structuredData":49,"ogImage":49},4392,"Landlord and Property SPV Accountants UK","landlord accountant, buy to let accountant, property SPV accountant, mortgage interest restriction, ATED return, property CGT 60-day, UK landlord tax","https:\u002F\u002Faccountaire.com\u002Findustries\u002Flandlords","website","en_GB","summary_large_image",[343,351,358,363,375,380,418,423,428,454,460,493,497,522],{"id":344,"eyebrow":345,"heading":327,"lead":346,"artworkSvg":347,"variant":348,"primaryCta":49,"secondaryCta":49,"metrics":349,"media":49,"__component":350},3271,"Industry · Landlords","Buy-to-let bookkeeping, mortgage-interest restriction calculation, ATED returns where applicable, CGT scheduling on disposals, and the SPV structuring that minimises tax legitimately.","\u003Csvg viewBox=\"0 0 480 360\" fill=\"none\" xmlns=\"http:\u002F\u002Fwww.w3.org\u002F2000\u002Fsvg\" role=\"img\" aria-label=\"Illustration\">\u003Crect width=\"480\" height=\"360\" fill=\"var(--ink)\">\u003C\u002Frect>\u003Ccircle cx=\"400\" cy=\"70\" r=\"150\" fill=\"color-mix(in oklab, var(--accent) 14%, transparent)\">\u003C\u002Fcircle>\u003Cpath d=\"M150 180l90-70 90 70\" fill=\"none\" stroke=\"var(--bg)\" stroke-width=\"2.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\">\u003C\u002Fpath>\u003Crect x=\"170\" y=\"175\" width=\"140\" height=\"105\" fill=\"var(--ink-mid)\" stroke=\"var(--bg)\" stroke-width=\"2\">\u003C\u002Frect>\u003Crect x=\"195\" y=\"205\" width=\"35\" height=\"35\" fill=\"rgba(245,241,232,0.32)\">\u003C\u002Frect>\u003Crect x=\"255\" y=\"205\" width=\"35\" height=\"75\" fill=\"var(--accent)\">\u003C\u002Frect>\u003Ccircle cx=\"340\" cy=\"120\" r=\"22\" fill=\"none\" stroke=\"var(--accent)\" stroke-width=\"5\">\u003C\u002Fcircle>\u003Cpath d=\"M340 142v40M340 175h14M340 165h12\" stroke=\"var(--accent)\" stroke-width=\"5\" stroke-linecap=\"round\">\u003C\u002Fpath>\u003C\u002Fsvg>","light",[],"blocks.hero",{"id":352,"eyebrow":353,"heading":354,"body":49,"gridBody":355,"layout":356,"__component":357},14489,"Overview","Property is its own tax regime.","\u003Cdiv>\u003Cp style=\"color:var(--muted);font-size:17px;line-height:1.6;margin-bottom:18px;\">Landlord and property SPV accountants work out whether a portfolio should sit in personal names or in a company, then run the reporting each structure demands. Personally held property is taxed on rental profit with mortgage interest relieved only as a basic rate reduction, while a company deducts interest in full and pays Corporation Tax.\u003C\u002Fp>\u003Cp style=\"color:var(--muted);font-size:17px;line-height:1.6;margin-bottom:18px;\">UK property taxation has been reshaped by Section 24 (the mortgage-interest restriction), ATED (the Annual Tax on Enveloped Dwellings), and the residential property CGT 60-day reporting regime. Most generalist accountants get at least one of these wrong, and the cost of errors lands on landlords directly through penalties and missed reliefs.\u003C\u002Fp>\u003Cp style=\"color:var(--muted);font-size:17px;line-height:1.6;margin-bottom:18px;\">We work with individual landlords filing on Self-Assessment (SA105), with portfolio landlords running through Limited Company SPVs (typically one SPV per property or per portfolio segment), and with mixed-portfolio operators holding some properties personally and others in structures. Each model has tax consequences and we model them transparently.\u003C\u002Fp>\u003Cp style=\"color:var(--muted);font-size:17px;line-height:1.6;margin-bottom:18px;\">For SPV-based portfolios, the dominant structure for buy-to-let above 4 properties, we handle the entity-level bookkeeping, mortgage-interest deductibility (preserved inside Ltd companies), Corporation Tax, dividend extraction strategy, and the inter-company arrangements when groups span multiple SPVs.\u003C\u002Fp>\u003Cp style=\"color:var(--muted);font-size:17px;line-height:1.6;margin-bottom:18px;\">From April 2026, MTD for Income Tax begins phasing in for landlords with income above £50,000. We're fully MTD-ready, quarterly digital updates plus the final annual declaration will run inside our standard cycle. The phasing, the qualifying income test and the quarterly cadence are set out in our \u003Ca href=\"\u002Fblog\u002Fself-assessment-mtd-itsa\">guide to Self-Assessment and MTD for Income Tax\u003C\u002Fa>, and the wider UK filing calendar on our \u003Ca href=\"\u002Fmarkets\u002Fuk\">UK accounting page\u003C\u002Fa>.\u003C\u002Fp>\u003C\u002Fdiv>","grid","blocks.section-head",{"id":359,"eyebrow":360,"heading":361,"body":362,"gridBody":49,"layout":49,"__component":357},14490,"What we handle","Landlord-specific scope.","Per-property bookkeeping and the tax filings the property regime requires.",{"id":364,"heading":49,"intro":49,"items":365,"__component":374},2983,[366,367,368,369,370,371,372,373],"Per-property bookkeepingIncome, expenses, mortgage interest tracked by property. Capital expenditure separated from repairs. Wear-and-tear or replacement-of-domestic-items relief applied.","Mortgage-interest restriction (Section 24)For personal-name BTL portfolios. 20% tax-reducer applied. Effective rate calculated and explained.","SPV Corporation Tax (CT600)For Limited Company structures. Annual return prepared. Marginal-rate calculations where applicable. R&D not applicable; property-specific reliefs claimed.","ATED returnsWhere dwellings worth above £500k are held in corporate structures. Annual ATED return prepared and filed.","CGT 60-day reportingOn residential property disposals. Calculation prepared and filed within 60 days. PRR, BADR and other reliefs applied.","Self-Assessment SA105Property pages of Self-Assessment for personal-name lettings. Foreign property pages (SA106) where applicable.","MTD for Income Tax (from April 2026)Quarterly digital updates plus annual final declaration. Full readiness, no scramble.","SPV structuring adviceWhen to incorporate, single-property vs grouped SPV, inter-company financing arrangements.","blocks.deliverables",{"id":376,"eyebrow":377,"heading":378,"body":379,"gridBody":49,"layout":49,"__component":357},14491,"The landlord calendar","UK landlord deadlines and thresholds","The dates and figures we schedule against for every portfolio, personal or corporate.",{"id":381,"heading":378,"columns":382,"rows":387,"__component":417},176,[383,384,385,386],"Obligation","Who it applies to","Deadline","Threshold or figure",[388,393,397,402,407,412],{"Deadline":389,"Obligation":390,"Who it applies to":391,"Threshold or figure":392},"31 January after the tax year","Self Assessment return and balancing payment","Personally held property","Filing online",{"Deadline":394,"Obligation":395,"Who it applies to":391,"Threshold or figure":396},"31 January and 31 July","Payments on account","Where the prior year liability exceeds the limit",{"Deadline":398,"Obligation":399,"Who it applies to":400,"Threshold or figure":401},"60 days from completion","CGT on UK residential property","Any UK residential disposal at a gain","Separate from the annual return",{"Deadline":403,"Obligation":404,"Who it applies to":405,"Threshold or figure":406},"30 April each year","ATED return","Companies holding dwellings","Dwellings valued above 500,000 pounds",{"Deadline":408,"Obligation":409,"Who it applies to":410,"Threshold or figure":411},"From April 2026, then April 2027","Making Tax Digital for Income Tax","Landlords, phased","Qualifying income above 50,000, then 30,000 pounds",{"Deadline":413,"Obligation":414,"Who it applies to":415,"Threshold or figure":416},"Accounts 9 months after year end","Company accounts and Corporation Tax","Property SPVs","Tax payable 9 months and one day after","blocks.compare-table",{"id":419,"eyebrow":420,"heading":421,"body":49,"gridBody":422,"layout":356,"__component":357},14492,"Personal name or SPV","Should a buy-to-let portfolio move into a limited company?","\u003Cdiv>\u003Cp style=\"color:var(--muted);font-size:17px;line-height:1.6;margin-bottom:18px;\">The question is usually asked because of the finance cost restriction. Since April 2020, interest on personally held residential lettings is not deductible from rental profit at all. Relief is given instead as a reduction in the tax bill worth 20 percent of the finance cost, which means a higher-rate landlord pays tax on income that has already gone to the lender. A company is not caught by that rule and deducts interest as an ordinary expense, which is why incorporation looks obvious on the first page of the calculation.\u003C\u002Fp>\u003Cp style=\"color:var(--muted);font-size:17px;line-height:1.6;margin-bottom:18px;\">It stops looking obvious on the second. Moving property into a company is a disposal at market value, so latent capital gains crystallise, and Stamp Duty Land Tax is generally payable by the acquiring company on the same market value. Lender consent, higher SPV mortgage pricing, and the cost of extracting profit from the company all sit on top. Incorporation relief and partnership routes exist but are fact-specific and are not available to most landlords holding a handful of properties passively. We model the whole cost, including the exit, before anyone signs anything.\u003C\u002Fp>\u003Cp style=\"color:var(--muted);font-size:17px;line-height:1.6;margin-bottom:18px;\">Whichever structure applies, the reporting calendar is unforgiving. Capital gains on UK residential property must be reported and paid within 60 days of completion under HMRC's \u003Ca href=\"https:\u002F\u002Fwww.gov.uk\u002Freport-and-pay-your-capital-gains-tax\" rel=\"noopener\" target=\"_blank\">report and pay Capital Gains Tax\u003C\u002Fa> service, which is a separate filing from the annual return and is the single most commonly missed deadline in this sector. Companies holding residential dwellings valued above 500,000 pounds fall into the \u003Ca href=\"https:\u002F\u002Fwww.gov.uk\u002Fguidance\u002Fannual-tax-on-enveloped-dwellings-the-basics\" rel=\"noopener\" target=\"_blank\">Annual Tax on Enveloped Dwellings\u003C\u002Fa> regime, with a return due by 30 April even when a relief reduces the charge to nil. Where a portfolio sits across several SPVs, the consolidated view comes from our \u003Ca href=\"\u002Fservices\u002Fmanagement-accounts\">monthly management accounts service\u003C\u002Fa>.\u003C\u002Fp>\u003Cp style=\"color:var(--muted);font-size:17px;line-height:1.6;margin-bottom:18px;\">Two further changes are already in the diary. The furnished holiday lettings regime was abolished from April 2025, so short-let properties are taxed as ordinary property businesses and lose the interest, capital allowances and pensionable-income advantages that made them attractive. And \u003Ca href=\"https:\u002F\u002Fwww.gov.uk\u002Fgovernment\u002Fcollections\u002Fmaking-tax-digital-for-income-tax\" rel=\"noopener\" target=\"_blank\">Making Tax Digital for Income Tax\u003C\u002Fa> begins phasing in from April 2026 for landlords with qualifying income above 50,000 pounds, dropping to 30,000 pounds from April 2027. HMRC's general guidance for landlords sits at \u003Ca href=\"https:\u002F\u002Fwww.gov.uk\u002Frenting-out-a-property\" rel=\"noopener\" target=\"_blank\">renting out a property\u003C\u002Fa>. Personal returns are filed through our \u003Ca href=\"\u002Fservices\u002Fself-assessment\">Self-Assessment service\u003C\u002Fa>. Setting the SPV up, including the share structure and the first Companies House filings, runs through our \u003Ca href=\"\u002Fservices\u002Fincorporation\">company incorporation service\u003C\u002Fa>. The rest of what a property business needs each year is listed in our \u003Ca href=\"\u002Fservices\">accounting and tax services directory\u003C\u002Fa>.\u003C\u002Fp>\u003C\u002Fdiv>",{"id":424,"eyebrow":425,"heading":426,"body":49,"gridBody":427,"layout":356,"__component":357},14493,"Why us","Why landlords choose us.","\u003Cp class=\"lead\">A property-aware practice, not a generalist.\u003C\u002Fp>",{"id":429,"heading":49,"dark":131,"variant":430,"note":49,"cells":431,"__component":453},6951,"default",[432,438,443,448],{"id":433,"num":434,"numUsd":49,"eyebrow":49,"headline":435,"avatar":49,"body":436,"span":437,"rowSpan":79,"accent":79,"dark":79,"href":49},27656,"01","Section 24 & SPV expertise","We model personal vs SPV structures explicitly. Decisions based on real numbers.","2",{"id":439,"num":440,"numUsd":49,"eyebrow":49,"headline":441,"avatar":49,"body":442,"span":437,"rowSpan":79,"accent":79,"dark":79,"href":49},27657,"02","ATED & CGT 60-day fluent","We catch the filings most generalists miss. No surprise penalties.",{"id":444,"num":445,"numUsd":49,"eyebrow":49,"headline":446,"avatar":49,"body":447,"span":437,"rowSpan":79,"accent":79,"dark":79,"href":49},27658,"03","MTD-ready","Full readiness for MTD for ITSA from April 2026. No software panic.",{"id":449,"num":450,"numUsd":49,"eyebrow":49,"headline":451,"avatar":49,"body":452,"span":437,"rowSpan":79,"accent":79,"dark":79,"href":49},27659,"04","Per-property fees","From £400\u002Fmonth per SPV or £45\u002Fmonth per personal-name letting. Predictable.","blocks.bento",{"id":455,"quote":456,"name":457,"role":458,"company":49,"avatar":49,"__component":459},2557,"My previous firm missed two ATED returns. Penalties were £1,600. Accountaire took over, got the structure right and saved me £8,200 of tax in the first year alone.","Portfolio landlord","9 BTLs · 4 SPVs · London + Brighton","blocks.testimonial",{"id":461,"heading":462,"items":463,"__component":492},1909,"Landlord and property SPV accountants: common questions.",[464,468,472,476,480,484,488],{"id":465,"question":466,"answer":467},12043,"Should I move my buy-to-lets into a Limited Company?","Depends on facts. Section 24 has made personal-name BTL portfolios meaningfully less tax-efficient for higher-rate taxpayers. But moving in triggers SDLT and CGT. We model the specific numbers, typically 4+ properties earning material profit is where incorporation makes sense.",{"id":469,"question":470,"answer":471},12044,"What about ATED. When does it apply?","When a Limited Company (or other corporate structure) holds a UK residential dwelling worth more than £500,000. Annual return required regardless of whether tax is payable. Reliefs available for property let commercially to third parties.",{"id":473,"question":474,"answer":475},12045,"How does CGT 60-day reporting work?","Completion starts the 60 day clock, not exchange, so a sale agreed in spring can already be late. A UK resident with no tax to pay files nothing at that point, which surprises anyone whose gain is fully sheltered. A non resident must report every disposal of UK land, whether or not it produced a gain. The rate also depends on income you have not finished earning, so the figure filed is an estimate that gets trued up later.",{"id":477,"question":478,"answer":479},12046,"Can you handle furnished holiday lets (FHLs)?","Yes: although the FHL regime is being abolished from 6 April 2025. We support clients through the transition, claiming all remaining FHL reliefs (capital allowances, BADR on disposal) before abolition and structuring for the post-FHL regime afterwards.",{"id":481,"question":482,"answer":483},12047,"What about MTD for landlords?","The figure that catches people is the income test itself. Qualifying income is gross rent before mortgage interest and every other expense, so a portfolio making very little profit can still fall inside the regime, and HMRC reads the number from a return you have already filed rather than from the current year. Jointly owned property is tested on your share of the gross rent rather than on the whole building. Check where you sit now.",{"id":485,"question":486,"answer":487},12048,"Do you handle portfolios split across personal names and an SPV?","Most established portfolios are split that way. We keep one ledger per legal owner, report the personal properties through Self Assessment and the company properties through the corporate return, and produce a single combined portfolio view so you can see yield and net cash by property whichever structure holds it.",{"id":489,"question":490,"answer":491},12049,"What happened to the furnished holiday lettings rules?","The furnished holiday lettings regime was abolished from April 2025. Short-let properties are now taxed as part of an ordinary property business, which removes full finance cost relief, capital allowances on furnishings and the treatment of profit as relevant earnings for pension purposes. We reworked the affected clients onto the standard property business basis and reforecast the tax position for each.","blocks.faq",{"id":494,"eyebrow":495,"heading":496,"body":49,"gridBody":49,"layout":49,"__component":357},14494,"Recommended services","What portfolio owners add next.",{"id":498,"heading":49,"dark":79,"variant":430,"note":49,"cells":499,"__component":453},6952,[500,504,508,512,517],{"id":501,"num":502,"numUsd":49,"eyebrow":49,"headline":90,"avatar":49,"body":503,"span":437,"rowSpan":79,"accent":79,"dark":131,"href":91},27660,"COMPLIANCE","Corporation Tax for SPVs and personal Self-Assessment.",{"id":505,"num":506,"numUsd":49,"eyebrow":49,"headline":114,"avatar":49,"body":507,"span":437,"rowSpan":79,"accent":79,"dark":79,"href":115},27661,"CORE","For personal-name lettings.",{"id":509,"num":510,"numUsd":49,"eyebrow":49,"headline":106,"avatar":49,"body":511,"span":437,"rowSpan":79,"accent":79,"dark":79,"href":107},27662,"SETUP","For new SPVs and portfolio restructures.",{"id":513,"num":514,"numUsd":49,"eyebrow":49,"headline":515,"avatar":49,"body":516,"span":437,"rowSpan":79,"accent":79,"dark":79,"href":119},27663,"STATUTORY","SPV company secretarial","Registers, confirmation statements and filings for each property company.",{"id":518,"num":519,"numUsd":49,"eyebrow":49,"headline":520,"avatar":49,"body":521,"span":437,"rowSpan":79,"accent":79,"dark":131,"href":244},27664,"MARKET","UK tax and HMRC compliance","The wider UK regime your property income is taxed under.",{"id":523,"cta":524,"__component":529},2208,{"id":523,"eyebrow":525,"heading":526,"body":527,"primaryLabel":528,"primaryHref":323,"secondaryLabel":49,"secondaryHref":49,"dark":79},"For landlords","Want property-fluent accounting?","Thirty minutes to review your portfolio structure and current tax position.","Book a property portfolio accounting call","blocks.cta-banner"]