Property & business
Mortgage affordability, renting, rental income, landlord tax and choosing a business structure.
Property and business decisions each carry their own tax and affordability rules: what a lender counts as income if you sacrifice part of your salary for a pension, how much rent is realistically affordable on your take-home pay, and whether trading as a sole trader or a limited company pays less tax. Landlords get their own guide to Section 24 mortgage-interest relief and Capital Gains Tax on a rental property.
All 6 Property & business guides
How Much Tax on a Bonus in the UK? Corporation Tax Marginal Relief Explained
What a bonus costs a company and its recipient in 2026 to 2027: corporation tax marginal relief, employer NI, and the tax the employee pays.
Read guideStamp Duty vs LTT vs LBTT: Which Property Tax You Pay and How Much (2026/27)
SDLT, LTT or LBTT? See which tax applies in England, Wales, Scotland and NI, 2026/27 rates side by side, and what the same home costs in each nation.
Read guideDoes Salary Sacrifice Affect Your Mortgage Application?
Salary sacrifice lowers your contractual pay, so it can reduce mortgage borrowing. How lenders treat pension and car sacrifice, and how to prepare.
Read guideThe 30% Rule for Rent: How Much Should Go on Rent?
The 30% rent rule is a useful starting point, not a guarantee. How to calculate it, why gross pay overstates it, and a better UK affordability test.
Read guideSole Trader vs Limited Company: Which Structure Pays Less Tax?
How Income Tax, National Insurance, Corporation Tax and dividend tax compare between trading as a sole trader and running a one-person limited company, with a fully worked example.
Read guideUK Rental Income Tax Guide: Expenses, Mortgage Interest and Reporting
How UK landlords calculate 2026/27 rental profit, claim expenses or the property allowance, handle mortgage interest, report income and prepare for MTD.
Read guideWhere to start
This section covers two audiences, so pick the thread that fits.
Property. Stamp Duty vs LTT vs LBTT explains which purchase tax applies where, since England and Northern Ireland charge SDLT, Wales charges LTT and Scotland charges LBTT, and the thresholds differ in each. UK rental income tax covers Income Tax on rental profit, allowable expenses and the mortgage interest rules. The 30% rule for rent is for tenants rather than landlords.
Business. Sole trader vs limited company compares the two structures with a full worked example, and Corporation Tax marginal relief and bonuses covers what a bonus costs a company inside the marginal relief band, where each extra pound of profit is effectively taxed at 26.5%.
Salary sacrifice and mortgage applications sits across both: it matters whether you are buying your own home or financing a rental.