Property Taxes
Property taxation involves a complex mix of rules, reliefs and reporting requirements. This course will help you advise clients on UK property taxes, allowances and compliance, including MTD for Income Tax.
£150 +VAT
Property Taxes
£150 +VAT
365 days’ access
This course will enable you to
- Get to grips with the key calculations, allowable expenses and tax reliefs relevant to property business owners
- Advise clients on the property allowance and Rent a Room relief
- Understand the tax rules affecting non-resident landlords and residential property disposals
- Guide clients on SDLT, LBTT and LTT, including recent developments
- Explain the record-keeping, reporting and compliance requirements for property income, including MTD for ITSA
About the course
Property taxation has its own set of rules, reliefs and compliance requirements, making it important for accountants to understand how they interact and when they apply. Whether advising residential or commercial landlords, non-residents or clients buying and selling property, getting the tax treatment right is essential.
This course provides an overview of UK property business taxes, including the calculation of taxable profits, allowable expenses, loss relief and tax-free allowances. It also covers the Non-Resident Landlord Scheme, SDLT, LBTT and LTT, CGT on residential property disposals, and the administrative and compliance requirements for property income, including MTD for Income Tax.
You’ll come away better equipped to calculate property business profits, identify relevant allowances and reliefs, and advise clients on the taxes and reporting obligations affecting UK property. You’ll also strengthen your understanding of the digital record-keeping and reporting requirements landlords need to meet as MTD for Income Tax is introduced.
Please Note: This covers only cover UK tax law.
Contents
Overview of property business taxes
Overview
What is a property business?
Property business taxes
Cash basis
Allowable expenses
Tax reliefs
Loss relief
Tax-free allowances
Tax free allowances
Property allowance
Rent a Room relief
Other property taxes
The key taxes
Stamp Duty Land Tax
Land and Buildings Transaction Tax
Land Transaction Tax
Non-resident purchaser’s rates
Non-resident Landlord Scheme
Letting agents and tenants of non-resident landlords
Mansion tax
Property taxes administration and compliance
Tax rates and thresholds
Changes to CGT payment rules
Calculating CGT
Digital record keeping for landlords
MTD for ITSA
Author
Sarah Laing
Sarah is a Chartered Tax Accountant (CTA) and a member of the Chartered Institute of Taxation (CIOT). Sarah currently works as a freelance tax author providing technical writing services to the tax and accountancy professions.
14 reviews for Property Taxes
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Rosa Maria Williams –
Very informative on updated tax issues for property.
Bennett Ene –
The course was a useful refresher of property taxes, as well as highlighting recent changes that will be applicable from 2025/26 tax year onwards. It will empower and enhance my service delivery to clients in this area.
Rob Vaughan –
Good course to refresh knowledge of property taxes. Some significant SDLT areas not covered include multiple dwelling relief (no longer available in England but available in Wales I believe), commercial rates for mixed properties, uninhabitable properties etc
Charles Tait –
Would have liked to learn more about effective tax planning, eg incorporation v owning as sole trader.
Gediz Cetin –
A useful summary of property taxes
Klodian Sula –
Alex Clough –
Paul Darcy –
Stuart Welling –
Good basic course
Ann White –
Really good revision subject for me
Oummeh G –
I am dealing in property purchases and with property developers and this course has covered the recent developments by the UK government
Rachel Gibson –
helpful all- rounder
Dominique Lampstaes –
refresher on existing knowledge
Marian Hamer –
Clearly outlined rules with plenty of links to gain more information