ICAEW.com works better with JavaScript enabled.

Taxation - Residential

Articles and resources relating to taxation in the real estate sector.

Tax changes for UK property income of non-UK resident companies


On 15 August 2019 HMRC published guidance to provide more insight into the new rules around tax relief for the cost of building, buying or leasing a structure or building. The new rules will apply where contracts are signed on or after 29 October 2018 and allow 2% tax relief a year, on certain costs incurred on its purchase, construction or renovation.

SDLT payment window reduced


For transactions with an effective date falling on or after 1 March 2019, the due date for payment of the SDLT has changed to 14 days.

Property Rental Toolkits


Get help if you’re a tax agent or adviser who has clients with property rental income to declare on Self Assessment tax returns.