Ten in-depth guides for Harrow property investors.
Long-form pillars on the topics that actually move the tax bill. Grounded in 2026 legislative reality: MTD ITSA April 2026, the Renters' Rights Act May 2026, the Section 162 substance test, Harrow's six-ward Selective Licensing expansion. Written by tax specialists, not content marketers.
MTD ITSA 2026
From April 2026 every UK landlord with qualifying property and self-employment income above £50,000 must keep digital records, submit four quarterly updates, and file a Final Declaration. Joint ownership, SPV exclusion, and the new penalty-points system are where the practical traps sit.
Section 162 Relief 2026
Section 162 Incorporation Relief defers the personal CGT charge when a property business is transferred to a limited company. From April 2026 the claim is no longer automatic where the threshold "business" test is contested: HMRC requires up-front evidence of substance over passive investment.
Harrow Property Investment
Harrow Council's six-ward Selective Licensing expansion (Edgware, Greenhill, Roxeth, Marlborough, Wealdstone), tightened HMO mandatory licensing standards, and 3.3% rental growth combine to make 2026 the most consequential local-compliance year for Harrow landlords since 2017.
Renters' Rights Act 2026
The Renters' Rights Act 2024 takes full effect in May 2026: Section 21 is abolished, all tenancies become periodic, the Decent Homes Standard extends to private rentals, Awaab's Law mandates rapid damp/mould response, and pet-tenancy rules tighten. The accounting and budgeting impact is material.
Section 24 Restructuring
Section 24 turned mortgage interest from a deduction into a basic-rate tax credit. For higher-rate geared landlords it remains the most damaging single tax change of the last decade. The 2026 strategies are income splitting, debt restructuring, and selective incorporation.
Property CGT 2026
Property CGT in 2026 sits at 18% (basic rate) and 24% (higher rate) for residential gains, with the annual exempt amount cut to £3,000. The 60-day reporting and payment deadline applies to almost every disposal. This is where the calculation, reliefs and traps actually sit.
Allowable Expenses Guide
The allowable expenses rules are where most HMRC enquiries focus. The wholly-and-exclusively test, the capital/revenue line, the Replacement of Domestic Items Relief, mileage at 45p/mile, pre-letting expense rules, and void period treatment are the core mechanics.
SDLT Strategies
SDLT is the largest single transaction cost for property investors. The 5% additional-dwelling surcharge (raised from 3% in October 2024), the post-2024 tightening of MDR, mixed-use commercial rates, and the 2% non-resident surcharge each carry five-figure planning value.
HMO & FHL Accounting
HMOs and serviced accommodation occupy the most complex corner of property accounting. FHL abolition removed five tax advantages in one cliff-edge change; serviced accommodation operators face the £90k VAT threshold and Airbnb-fee accounting. HMO operators handle utility apportionment across multiple tenants.
IHT and Wealth Extraction
Inheritance Tax planning for property portfolios is a long game. The 7-year gifting rule, Family Investment Companies, discretionary trusts, the BPR-rentals trap, cross-option agreements, dividend vs salary extraction, and retirement-restructure decisions are the core mechanics.
Reading is one thing. Acting on it is another. We match Harrow landlords with vetted property tax specialists in 48 hours, free.
Get matched, free