If you own buy-to-let property in the UK — whether one flat or a portfolio of ten — the 2026/27 tax year brings a more demanding set of decisions than any point in the last decade.
Section 24, the mortgage interest restriction that prevents individual landlords from deducting financing costs against rental income, has been in full effect since 2020 and continues to push higher-rate taxpayers into effective tax rates that can exceed the actual profit they earn. The Furnished Holiday Lettings regime was abolished in April 2025, removing the preferential tax treatment that short-term let investors had relied on. Stamp Duty Land Tax now carries a 5% surcharge on additional residential dwellings, up from 3% before October 2024. Capital Gains Tax on residential property disposals runs at 24% for higher and additional rate taxpayers. And from April 2027, inherited pension funds will form part of taxable estates — a change that affects how landlords structure their wider retirement and succession planning.
Against this backdrop, over 50,000 new property Special Purpose Vehicle companies were incorporated in 2025 alone, as landlords sought to escape the Section 24 restriction by holding property through a company that can still deduct mortgage interest in full. But the limited company route is not the right answer for every landlord, and the costs of getting the decision wrong — in particular, the CGT and SDLT triggered by transferring an existing personal portfolio into a company — can take over a decade to recover.
At CoreAcc Accountants, we work with property investors across Hertfordshire and North London, from landlords with a single investment property to portfolio holders with multiple buy-to-let mortgages. This guide explains the full tax picture for 2026/27, with worked examples and plain-English answers to the questions we hear most often.
Disclaimer: This article is for general information only and does not constitute tax, legal, or financial advice. Property tax is highly fact-specific — always seek advice tailored to your individual circumstances before making structural decisions.
1. Section 24: Why It Still Drives Most Incorporation Decisions
Section 24 of the Finance (No. 2) Act 2015 removed the right of individual landlords to deduct mortgage interest as a business expense when calculating their taxable rental profit. Instead, landlords receive a tax credit equal to 20% of their mortgage interest — the basic rate of income tax, regardless of their actual tax band.
For basic rate (20%) taxpayers, this is effectively neutral. For higher rate (40%) and additional rate (45%) taxpayers, the gap between what the interest costs them and what relief they receive is material — and it is this gap that makes the limited company structure attractive for mortgaged landlords with significant income from other sources.
A company is not subject to Section 24. When a company borrows to purchase a property, the interest on that borrowing is fully deductible as a business expense before Corporation Tax is calculated. Corporation Tax at 19% (on profits up to £50,000) or 25% (on profits above £250,000, with marginal relief between) is typically lower than the income tax rate applying to a higher-rate individual landlord.
Worked Example 1: The Section 24 Impact — Personal vs Company
Dr Sarah and her husband James own a buy-to-let flat that generates £24,000 per year in rental income. Their mortgage interest is £14,400 per year. They have other income that already uses up the basic rate band, making them higher-rate taxpayers.
As individual landlords:
Through a limited company (same property, same figures):
The difference is stark: the same property, with the same mortgage, produces a net profit of £5,508 in a company versus an effective tax bill that consumes 82% of the real cash profit when held personally. The company has not magically created money — the cash profit is the same £6,800 in both cases — but the tax system treats it very differently depending on who owns the property.
Note: the company profit of £5,508 is retained in the company. To access it personally, the director must extract it as salary or dividends, which attracts further tax. The worked examples below address this.
2. Should You Incorporate? The Decision Framework
The Section 24 comparison above makes a compelling case for the limited company. But the real decision is more nuanced, and depends heavily on three factors: your tax position, your mortgage position, and whether you are transferring existing properties or acquiring new ones.
New acquisitions vs. existing portfolio
For landlords purchasing new properties, the incorporation decision is relatively straightforward. There is no existing gain to crystallise, no SDLT payable on a prior holding, and the only question is whether the ongoing tax saving justifies the additional complexity of operating through a company. For a higher-rate taxpayer with significant mortgage debt, the answer is almost always yes.
For landlords with an existing personal portfolio who are considering transferring it into a company, the calculation is fundamentally different. Transferring property from personal ownership to a connected company is treated as a disposal at market value for both CGT and SDLT purposes — regardless of the actual consideration paid.
The transfer cost problem
When you transfer a personally owned property to your own limited company:
- CGT is payable on any gain accrued since you purchased the property — at 18% (basic rate) or 24% (higher/additional rate) for residential property. The annual CGT exemption is just £3,000.
- SDLT is payable by the company on the market value of the property, including the 5% additional dwelling surcharge. This applies even if no money changes hands.
- Legal costs arise for two sets of conveyancing — selling from personal ownership and buying into the company.
- Mortgage consent or refinancing is required. Most lenders will not simply transfer a personal mortgage to a company — you typically need to refinance, and limited company buy-to-let mortgage rates are currently around 0.3%–0.7% higher than personal products.
Worked Example 2: The Transfer Cost Calculation
Mr and Mrs Patel purchased a buy-to-let property in 2015 for £220,000. Its current market value is £375,000. They want to transfer it to their new SPV company.
At an annual Corporation Tax saving of, say, £3,000 compared to personal ownership, this transfer cost takes over 20 years to recover. For many landlords with low-leverage properties or modest gains, the transfer is simply uneconomic.
The practical conclusion for most landlords: retain existing personally held properties where they are, and use a limited company only for new acquisitions going forward. This hybrid approach avoids the transfer costs while ensuring all future leveraged purchases benefit from the company tax treatment.
3. Section 162 Incorporation Relief: When Transferring Can Work
There is one route by which a landlord may be able to transfer an existing portfolio into a company without an immediate CGT charge: incorporation relief under section 162 of the Taxation of Chargeable Gains Act 1992.
Section 162 relief allows the gain on the transfer of a business to a company to be deferred against the base cost of the shares received, rather than triggering an immediate CGT payment. The relief does not eliminate the gain — it defers it until the shares are eventually sold — but the deferral can be valuable.
The critical condition is that what you are transferring must constitute a business, not merely a collection of investment assets. HMRC and the courts have consistently drawn a distinction between active property businesses (where the landlord is genuinely engaged in a trading or business activity — managing multiple properties, providing services to tenants, regularly buying and selling) and passive investment portfolios (where properties are simply held and let). Most buy-to-let portfolios are treated as investment activity, not a business, and therefore do not qualify for section 162 relief.
From 6 April 2026, a further change took effect: incorporation relief is no longer automatic. It must now be actively claimed on your tax return, and supporting evidence demonstrating that the portfolio meets the business test must be provided. This increases both the compliance burden and the likelihood that HMRC will scrutinise the claim.
Important warning: Several marketed schemes have promoted partnership structures — typically involving a Limited Liability Partnership — as a way to incorporate a property portfolio without triggering CGT or SDLT. HMRC's Spotlight 69 specifically flags these arrangements and makes clear that they are viewed as tax avoidance. If anyone is marketing you a guaranteed SDLT-free incorporation using an LLP structure, treat it as a serious red flag and take independent specialist advice before proceeding.
Section 162 relief does not help with SDLT — even where CGT can be deferred, SDLT remains payable on the market value of the transferred properties including the 5% surcharge. For portfolios with significant SDLT exposure, the transfer cost may remain prohibitive even with CGT deferral.
4. Profit Extraction from a Property SPV
Once your company is generating rental profits, the question shifts to how to extract those profits in the most tax-efficient way. The options are the same as for any limited company director: salary, dividends, pension contributions, or a director's loan.
Salary
A salary up to £12,570 (the personal allowance) is typically the baseline. It is deductible against Corporation Tax, no income tax arises on the director personally, and employer NI is only payable on the portion above the £5,000 secondary threshold (approximately £1,136 for 2026/27). For a single-director company, the Employment Allowance is not available.
Dividends
Dividends are paid from post-Corporation-Tax profits. They are not subject to National Insurance but are subject to dividend tax at 10.75% (basic rate), 35.75% (higher rate), or 39.35% (additional rate) for 2026/27. Only the first £500 of dividend income per year is tax-free.
For a landlord whose salary plus dividend income pushes them into the higher rate band, every pound of dividend is taxed at 35.75% — an effective combined rate (Corporation Tax at 19% plus dividend tax at 35.75% on the remaining 81%) of approximately 48% on the gross rental profit, compared to 45% if extracted at the additional rate of dividend tax.
This is why profit retention is often the most powerful tool available to a company landlord. Leaving profits inside the company allows them to compound — paying down mortgage debt, funding new acquisitions, or simply accumulating — without triggering personal income tax until extraction is needed.
Pension contributions
Employer pension contributions directly from the company to a personal pension or SIPP are Corporation Tax deductible, carry no income tax or NI in the hands of the director, and do not trigger the Section 24 restriction. They reduce taxable profits and can bring the company's profit below the £50,000 threshold where the lower 19% Corporation Tax rate applies. For property investors approaching retirement, this is often the most efficient extraction route available.
Worked Example 3: Profit Extraction Comparison
Ms Torres owns three buy-to-let flats through her SPV. After mortgage interest and expenses, the company's annual profit is £28,000. She has no other income. She is considering how to extract the profit.
For Ms Torres, the salary-plus-dividend combination produces the highest immediate take-home. But if she plans to grow the portfolio, retaining profits in the company and using the £22,680 as a deposit on a further acquisition may produce far greater long-term wealth than extracting and paying dividend tax each year.
5. Capital Gains Tax on Disposal
When a property is eventually sold — whether personally or through a company — Capital Gains Tax or Corporation Tax on the gain will arise.
Personal ownership: CGT on residential property runs at 18% for basic rate taxpayers and 24% for higher and additional rate taxpayers. The annual exempt amount is £3,000. The gain must be reported and the tax paid within 60 days of completion using HMRC's online CGT on UK property service. This is in addition to, not instead of, your Self Assessment return.
Company ownership: When an SPV sells a property, the gain is subject to Corporation Tax (at 19% or 25% depending on the company's total profits) rather than CGT. The company does not benefit from the annual CGT exemption. Business Asset Disposal Relief (BADR), which reduces the effective CGT rate to 14% on qualifying disposals, does not apply to residential investment property — whether held personally or through a company.
The tax rates on disposal therefore broadly favour personal ownership for properties with large unrealised gains, where a 24% CGT rate compares favourably to a 25% Corporation Tax rate and the company's inability to claim any annual exemption. For smaller gains in a company with profits below £50,000, the 19% Corporation Tax rate may be slightly better.
The key point: the exit strategy should be considered before entering the structure. A property bought in a company and sold a decade later is subject to Corporation Tax on the company's gain, and then further personal tax when the post-tax proceeds are extracted as dividends. Understanding the full extraction journey — from acquisition through to cash in the owner's hands — is essential before choosing your structure.
Worked Example 4: CGT on Disposal — Personal vs. Company
Mr Okafor holds a flat worth £320,000, purchased for £190,000. He plans to sell.
Personal disposal (higher rate taxpayer):
Company disposal (profits below £50,000):
In this example, personal disposal costs significantly less in tax than extracting the equivalent cash from a company disposal. The company structure is best suited to landlords who intend to reinvest proceeds within the company rather than extract them.
6. Stamp Duty Land Tax: The Numbers in 2026/27
SDLT is often the single largest upfront cost of property investment. For additional residential dwellings — any property that is not your only home — the 5% surcharge applies on top of standard SDLT rates.
SDLT rates on a residential purchase (2026/27)
Worked Example 5: SDLT on a Buy-to-Let Purchase
A landlord (personal or company) purchases a buy-to-let flat for £350,000.
SDLT of £25,000 on a £350,000 purchase represents 7.1% of the purchase price — a material cash cost that must be factored into yield calculations from day one. There is no difference in SDLT between a personal and company purchase of an additional dwelling: both attract the 5% surcharge.
Note: Multiple Dwellings Relief (MDR), which previously allowed landlords to reduce SDLT on bulk residential acquisitions, was abolished for transactions completing on or after 1 June 2024. Guides referencing MDR as an available planning strategy for portfolio transfers are out of date.
7. Annual Tax on Enveloped Dwellings (ATED)
Landlords who hold residential property worth more than £500,000 in a company need to be aware of the Annual Tax on Enveloped Dwellings (ATED). ATED is a separate annual charge on high-value residential property owned by companies, partnerships with corporate members, and collective investment schemes.
The 2026/27 ATED charges are:
The critical relief: ATED does not apply to property genuinely let to unconnected third parties on a commercial basis. A standard buy-to-let property held in an SPV and rented at market rent to tenants who have no connection with the company or its directors is eligible for the ATED relief. However, the relief is not automatic — it must be claimed annually by submitting an ATED return to HMRC, even if the net charge is nil. Missing the return deadline (30 April each year) results in penalties even where no ATED is payable.
8. Inheritance Tax: The Landlord's Blind Spot
This is the area of property taxation that most landlords — and many accountants — underestimate.
Buy-to-let residential property does not qualify for Business Property Relief (BPR) or Agricultural Property Relief (APR). Unlike shares in a trading company, which may attract 100% BPR up to the new £2.5 million cap introduced in April 2026, a portfolio of let residential properties sits squarely within the taxable estate and is charged to IHT at 40% on everything above the nil-rate bands.
The current IHT thresholds (frozen until April 2031) are:
A landlord with a property portfolio worth £1.5 million, a main residence worth £600,000, and other assets of £100,000 has a gross estate of £2.2 million. Even after using both NRB allowances as a couple (£1,000,000), the taxable estate is £1,200,000 — attracting IHT of £480,000 at 40%.
None of the buy-to-let portfolio qualifies for BPR. None of it reduces the IHT exposure. The family either sells property to fund the tax bill or borrows against the portfolio — all while managing probate and the 60-day payment deadline for tax on property disposals.
Worked Example 6: IHT on a Landlord Estate
Mr and Mrs Williams are both retired, aged 72 and 70. They own four buy-to-let properties with a combined value of £980,000 (all mortgage-free). Their main home is worth £520,000. They have savings of £180,000. Total estate: £1,680,000.
None of the four buy-to-let properties attracts BPR. The family must find £272,000 — likely requiring the sale of at least one investment property, triggering further CGT on the gain at the point of estate administration.
Planning options for landlord estates
While there is no single solution to the IHT exposure of a residential property portfolio, the following planning tools are worth discussing with an adviser:
Lifetime gifting. Property can be gifted to children or grandchildren during the landlord's lifetime. If the donor survives seven years, the gift falls outside the estate entirely (subject to gift with reservation of benefit rules — you cannot give a property away and continue to live in it or benefit from it). CGT on the gain at the point of gift must be considered alongside the IHT saving.
Tenants in common structure. Holding property as tenants in common (rather than as joint tenants) with a spouse allows each partner's share to be left to children or into a life interest trust on first death, preserving both partners' nil-rate bands rather than allowing the full property to pass to the survivor and sit in a single estate on second death.
Life assurance written in trust. A whole-of-life policy written in trust can provide a lump sum to the estate's beneficiaries to fund the IHT bill, without the proceeds themselves forming part of the estate. The annual premium cost is weighed against the certainty of the payout.
Family Investment Company (FIC). Some higher-net-worth landlords establish a Family Investment Company — a bespoke corporate structure in which the founding investor holds voting shares and family members hold growth shares or preference shares. As the portfolio appreciates, the growth accrues in the hands of the next generation without an immediate gift being made. FICs are complex and require specialist legal and tax advice to establish correctly.
9. Making Tax Digital for Income Tax: What Property Investors Need to Know
From 6 April 2026, Making Tax Digital for Income Tax (MTD for IT) is mandatory for self-employed individuals and landlords with gross income — from both trading and property sources combined — above £50,000 per year. Those above £30,000 must comply from April 2027, and those above £20,000 from April 2028.
If you hold property personally and your gross rental income exceeds the relevant threshold, you are required to:
- Keep digital records of your rental income and expenses using MTD-compatible software
- Submit quarterly updates to HMRC summarising your income and expenses
- Submit a final declaration at the end of the tax year (replacing the current Self Assessment return for the income covered by MTD)
Landlords holding property through a limited company are outside MTD for Income Tax on their property income. The company files an annual Corporation Tax return (CT600) through standard software and is not subject to the MTD for IT quarterly reporting requirement. This is, for some landlords, a secondary reason to favour the company structure — particularly those with variable rental income who find quarterly digital reporting burdensome.
If you currently hold property personally and your gross rents exceed £50,000, you should be using MTD-compatible software now. CoreAcc supports both Xero and QuickBooks, both of which are MTD-compliant.
Frequently Asked Questions
Is a limited company always the right structure for buy-to-let?
No. A limited company (usually a Special Purpose Vehicle, or SPV) is typically most beneficial for higher-rate or additional-rate taxpayers with significant mortgage debt on their properties, who plan to reinvest profits within the company rather than extract them immediately. For basic-rate taxpayers, the Section 24 restriction is largely offset by the 20% tax credit, and the additional complexity of running a company — filing accounts, corporation tax returns, payroll — may outweigh the saving. The decision also depends heavily on whether you are acquiring new properties (straightforward) or transferring existing ones (potentially very expensive). A proper modelling exercise is essential before incorporating.
What is Section 24 and how does it affect me?
Section 24 restricts the mortgage interest relief available to individual landlords. Instead of deducting mortgage interest as a business expense against rental income, individual landlords receive a tax credit equal to 20% of their mortgage interest costs. For a basic-rate taxpayer, this is equivalent to the old deduction. For a higher-rate taxpayer paying 40% income tax, the effective relief is only 20% — half the actual cost of the interest. For a highly mortgaged property that generates little profit above interest costs, Section 24 can result in income tax being due even when there is no real commercial profit. A company is not subject to Section 24 and can deduct 100% of mortgage interest as a business expense.
Can I transfer my existing buy-to-let properties into a company?
Technically yes, but for most landlords the one-off costs make this unattractive. The transfer triggers CGT at the point of disposal (at 18% or 24% for residential property depending on your tax band) on any gain accrued since purchase, plus SDLT on the market value of the property including the 5% additional dwelling surcharge, plus legal fees and refinancing costs. For a property with a significant unrealised gain, these upfront costs can take 15–20 years to recover through the ongoing corporation tax saving. The more common approach is to retain existing personally held properties and use a company only for new acquisitions going forward.
What is Section 162 incorporation relief?
Section 162 of the Taxation of Chargeable Gains Act 1992 provides a CGT deferral for the transfer of a business as a going concern to a company. If the conditions are met, the gain on the transferred properties is deferred against the base cost of the shares received rather than crystallising immediately. The key condition is that the portfolio must constitute a genuine business — not just passive investment. Most standard buy-to-let portfolios do not meet this test. From 6 April 2026, the relief must be actively claimed on your tax return and supported with evidence. Section 162 does not help with SDLT, which remains payable regardless.
Does my limited company pay SDLT when it buys a property?
Yes. A limited company purchasing a buy-to-let property pays SDLT at the same rates as an individual, including the 5% additional dwelling surcharge that applies to any residential property that is not the buyer's only home. There is no SDLT discount for using a company structure — the surcharge applies equally to companies and individuals. For a property purchased at £350,000, the SDLT bill (including the 5% surcharge) is approximately £25,000.
What is ATED and does it apply to my buy-to-let company?
ATED (Annual Tax on Enveloped Dwellings) is an annual charge on residential property worth more than £500,000 that is owned by a company. However, a full relief from ATED is available for properties that are genuinely let to unconnected tenants on commercial terms — which covers the vast majority of standard buy-to-let SPVs. The relief must be claimed each year by submitting an ATED return to HMRC by 30 April, even if the net charge is nil. Missing the return deadline results in penalties. If you hold high-value property in a company and have not been submitting ATED returns (even nil returns), this should be urgently reviewed.
Do I pay CGT or Corporation Tax when my company sells a property?
When your SPV sells a property, the gain is subject to Corporation Tax rather than personal CGT. The rate is 19% on profits up to £50,000 or 25% on profits above £250,000 (with marginal relief between). Importantly, the company does not benefit from the annual CGT exemption (£3,000 for individuals). Once the company has paid Corporation Tax on the gain, extracting the proceeds personally requires a further dividend payment, attracting dividend tax at 10.75%, 35.75%, or 39.35% depending on your tax band. The combined effective rate on a company disposal and full extraction can be higher than the personal CGT rate for a higher-rate taxpayer — which is why many company landlords plan to reinvest disposal proceeds within the company rather than extracting them.
Does Business Property Relief reduce the IHT on my buy-to-let portfolio?
No. Residential buy-to-let property does not qualify for Business Property Relief (BPR) or Agricultural Property Relief (APR). These reliefs apply to trading businesses and agricultural property respectively — not to investment portfolios of let residential property. From 6 April 2026, even qualifying BPR assets only attract 100% relief on the first £2.5 million per person (£5 million for a married couple), with a 50% relief (20% effective IHT rate) applying above that. Your buy-to-let portfolio sits entirely outside BPR and is charged to IHT at 40% on everything above your available nil-rate bands. Estate planning for landlords therefore requires a different approach than for business owners — lifetime gifting, tenants-in-common structures, and life assurance written in trust are the most commonly used tools.
What is the 60-day CGT reporting rule for property?
When a UK residential property is sold and there is a capital gain to report, the gain must be reported to HMRC and the tax paid within 60 days of completion. This is done through HMRC's online "CGT on UK property" service and is separate from your annual Self Assessment return (which must also include the disposal). Missing the 60-day deadline results in interest on the unpaid tax and potential penalties. Inform your accountant as soon as you exchange contracts — not after completion — so the gain can be estimated and the filing prepared in advance.
What is Making Tax Digital for Income Tax and does it apply to landlords?
MTD for Income Tax is mandatory from 6 April 2026 for landlords and self-employed individuals with gross income above £50,000 per year. From April 2027 the threshold drops to £30,000, and from April 2028 to £20,000. MTD requires digital record-keeping and quarterly updates to HMRC using compatible software, in addition to a year-end final declaration. Landlords who hold property through a limited company are not subject to MTD for Income Tax on their property income — the company files an annual Corporation Tax return instead. If you hold property personally and your gross rents exceed the relevant threshold, you should already be using MTD-compatible software.
How do mortgages differ for limited companies compared to personal buy-to-let?
Limited company buy-to-let mortgages are a specialist market. The mainstream high-street lenders generally do not offer them — specialist lenders such as Paragon, Aldermore, Foundation Home Loans, Kent Reliance, Together, and Landbay are among the common providers. Interest rates for company mortgages are typically 0.3%–0.7% higher than equivalent personal products. Most lenders require a personal guarantee from the company directors, which means the liability protection of the limited company structure does not extend to the mortgage. Lenders typically carry out stress tests requiring rent to cover the mortgage payment at a notional rate at 125%–145%. A specialist buy-to-let mortgage broker is essential when financing a company purchase.
What records should my property SPV keep?
Your company must keep full accounting records sufficient to prepare statutory accounts and a Corporation Tax return — including records of all rental income received, all expenses incurred (repairs, agent fees, insurance, mortgage statements, utility costs if applicable), and all capital items. Companies House requires annual accounts to be filed, and HMRC requires an annual CT600 corporation tax return. Directors must also confirm their identity with Companies House under the identity verification requirements introduced under the ECCTA. If your property is worth over £500,000 and held in a company, annual ATED returns must also be submitted. CoreAcc manages all of these obligations for our property clients on a fully managed basis.
What CoreAcc Accountants Can Help You With
Property tax is one of the most specialised areas of UK personal and corporate taxation. The interaction between Section 24, SDLT, CGT, IHT, ATED, and MTD means that the decisions you make about structure, ownership, and extraction strategy today can have consequences that run for decades.
At CoreAcc Accountants, we provide:
- Incorporation feasibility analysis: Full modelling of the Section 24 saving against the one-off transfer costs, including a property-by-property CGT and SDLT calculation and a breakeven timeline
- SPV setup and Companies House registration: Incorporating your property company with the correct SIC code, share structure, and registered office
- Annual accounts and Corporation Tax returns: Full statutory compliance for your property company, prepared and filed on time
- ATED return filing: Annual ATED returns submitted on your behalf, claiming the letting relief where applicable
- MTD compliance: Getting you onto the right MTD-compatible software if you hold property personally and are within the MTD threshold
- Profit extraction planning: Modelling the most tax-efficient salary, dividend, and pension combination for your circumstances
- IHT and succession planning: Reviewing your property portfolio within the context of your wider estate and advising on the most appropriate planning tools — in conjunction with a solicitor where required
- CGT on disposal: Calculating the gain on any property disposal, preparing the 60-day HMRC report, and advising on timing and structure to minimise the tax cost
Get in Touch
Whether you are a landlord considering a first buy-to-let, reviewing an existing portfolio structure, or planning the eventual succession of your property assets to the next generation, CoreAcc Accountants is here to help.
We work with property investors across Hertfordshire and North London, and we understand the full tax picture — not just the company versus personal decision, but the exit, the estate, and everything in between.
CoreAcc Accountants is an ACCA-accredited firm of Chartered Certified Accountants based in Borehamwood, Hertfordshire. This article was last reviewed in July 2026 and reflects legislation in force for the 2026/27 tax year. It does not constitute tax, legal, or financial advice. Property tax is highly fact-specific — always seek advice tailored to your individual circumstances.
