Capital gains tax, rental income reporting, Section 24 mortgage interest, MTD for landlords, and structuring advice — tailored to your property portfolio.
Property taxation in the UK has become increasingly complex. Section 24 mortgage interest restrictions, the 60-day CGT reporting requirement, and Making Tax Digital for landlords all create compliance obligations and planning opportunities that require specialist expertise.
AccTek provides property and investment tax services for individual landlords, portfolio investors, and property companies — from a single buy-to-let to multi-property portfolios. Our goal is to ensure you’re compliant, structured efficiently, and paying the minimum tax legally possible.
| Tax | Rate | Notes |
|---|---|---|
| CGT — Basic Rate | 18% | Residential property |
| CGT — Higher Rate | 24% | Residential property |
| CGT Annual Exempt Amount | £3,000 | Per individual |
| SDLT Surcharge | +5% | Additional residential properties (increased from 3% in Oct 2024) |
| CGT Reporting Deadline | 60 days | From completion date |
| Section 24 Restriction | 100% | Finance costs = basic rate credit only |
| MTD for Landlords | Apr 2026 | Income > £50,000 (Apr 2027 for > £30,000) |
Complete rental income management — expense claims, allowable deductions, and accurate Self Assessment reporting for individual landlords.
CGT calculations on property disposals, 60-day reporting, lettings relief, principal private residence relief, and annual exempt amount optimisation.
Mortgage interest restriction analysis, incorporation modelling, and strategies to manage the tax impact of Section 24 on your portfolio.
Making Tax Digital is now mandatory for landlords with income over £50,000. We set up Xero, configure digital record-keeping, and handle quarterly submissions.
For larger portfolios, holding properties through a limited company can be more tax-efficient. We model the costs and benefits and manage the transition.
SDLT calculations including the 5% additional property surcharge, MDR claims, and relief for mixed-use properties.
Whether you have one buy-to-let or a multi-property portfolio — get specialist property tax advice from AccTek.
Kishan Kedia ICAI, CAMS is a specialist accountant at AccTek with 20+ years of experience in locum doctor tax, NHS pension annual allowance, landlord tax, Section 24 planning and Making Tax Digital for Income Tax. He holds the ICAI qualification and is a Certified Anti-Money Laundering Specialist (CAMS).
Official guidance
For the latest HMRC and Companies House guidance, see Tax on rental income and Capital Gains Tax. AccTek Ltd is an independent accountancy firm and is not affiliated with HMRC or GOV.UK.
AccTek is a member firm of the Institute of Certified Practising Accountants (ICPA). Our accountants have a wide range of qualifications and accreditations from trusted professional bodies such as the AAT, ICPA, and ACCA.
