Property Taxes

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Revised and up to date for 2025/26. Property investment demands careful financial planning, given its high cost. This course equips you to provide expert guidance on UK property taxes, reliefs, and allowances.

£100 +VAT

4 CPD hours

120 days’ access

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Use ACPD101 for 10% off any purchase.

Property Taxes

£100 +VAT

4 CPD hours 120 days’ access
Use ACPD101 for 10% off any purchase.

Property Taxes

This course is not currently available. To find out more, please get in touch.

This course will enable you to

  • Get to grips with the key calculations and tax reliefs relevant to property business owners
  • Offer sound advice on key tax-free allowances
  • Familiarise yourself with the special tax rules and capital gains tax (CGT) reliefs involved with furnished holiday lettings (FHLs)
  • Guide your clients on other property taxes issues including recent developments to stamp duty land tax (SDLT)

About the course

Property is always a popular investment, so it’s important that individuals understand the range of taxes involved with such transactions. Business and residential property owners rely on accountants for advice and guidance about the complex UK property tax system.

This course provides an overview of UK property business taxes, the eligibility criteria for tax-free allowances, and the appropriate tax treatment for furnished holiday lettings (FHLs). You’ll also learn about other property tax issues that you need to be familiar with, enabling you to offer your clients the best advice about various property taxes in the UK.

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

Furnished holiday lettings

FHL tax reliefs
Key tax rules
Qualifying conditions
Period of grace election
Capital gains tax reliefs

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
Changes to CGT payment rules
Calculating CGT

How it works

Author

Sarah Laing

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.