accountancy Rental Accounts (Landlord Accounts)

Rental Accounts (Landlord Accounts)

SA105 rental accounts, Section 24 relief and buy-to-let tax planning.

Property income, properly reported

SA105 rental accounts, Section 24 relief and buy-to-let tax planning.

Landlord tax has changed considerably

Section 24 restricted finance cost relief to a basic-rate tax credit, and for higher-rate landlords that changed the arithmetic of holding property personally. We prepare your rental accounts, claim what you are entitled to, and give you a clear view of whether your current ownership structure is still the right one.

What is included

  • SA105 property pages for UK and overseas property
  • Section 24 finance cost relief calculations
  • Allowable expenses and replacement of domestic items relief
  • Furnished holiday let and rent-a-room treatment
  • Capital gains on disposal, including the 60-day reporting window

How it works

  1. We gather your rental statements, mortgage interest and expense records.
  2. Income and allowable costs are prepared per property.
  3. Reliefs are applied and the tax position calculated.
  4. The return is filed and we flag any planning worth acting on.

Incorporating a portfolio is not automatically beneficial — stamp duty and capital gains on transfer often outweigh the saving. We model it properly before recommending anything.