Guides
Property guides.
Everything we've written on property — plain English, no jargon, written by Björgvin.
23 guides
Capital Gains Tax on Rental Property: How Much Will You Pay When You Sell? (UK Landlords 2025/26)
Capital Gains Tax on Rental Property – UK Landlords 2025/26 UK landlord selling a rental or second home? Learn when Capital Gains Tax applies, how to calculate it and the 60-day rules for 2025/26 and 2026/27.
14 min readPrivate Residence Relief and Letting: Do You Pay CGT If You Lived in the Property First? (UK Landlords 2025/26)
Private Residence Relief & Letting, UK Landlords 2025/26 Lived in a property then let it out? Learn how Private Residence Relief and lettings relief work for UK landlords, plus what’s changed since April 2020.
14 min readLandlord tax changes 2025–27: what the extra 2% on rental income really means (and what you can do about it)
Landlord Tax Changes 2025–27: Extra 2% and What to Do Worried about the new 2% landlord tax on rental income? See what it really means for small UK landlords, and how to turn it into a tax-efficient opportunity.
12 min readMoving your rental property into a limited company in 2025/26: the complete guide for UK landlords
Moving Property into a Limited Company (UK 2025/26): CGT, SDLT, Reliefs & Pitfalls for Landlords Thinking about moving your buy-to-let into a limited company in 2025/26? This guide for UK landlords explains CGT, SDLT, incorporation relief, partnership planning, worked examples and the non-tax traps to avoid.
15 min readHow Much Does an Accountant Cost in the UK (2025)?
Discover average accountant fees in the UK for limited companies, sole traders, partnerships, and property investors. Understand what drives costs — and how to save without cutting corners.
6 min readShould You Hold Property in an SPV or Your Own Name? (UK, 2025/26)
SPV vs Own Name for Buy-to-Let (UK 2025/26): The Clear, Number-First Answer. Section 24 vs SPV explained with a worked example, SDLT, CGT and dividend tax. See the numbers for your rent, costs, rate and tax band.
5 min readSetting Up a Ltd Company for Properties: Holding Company, Group Structure & SPV Explained
Setting Up a Ltd Company for Property (UK): SPV & Holding Company Explained When to use an SPV or a holding-company group, how to set it up, tax on rental profits, SDLT/CGT, lender requirements, and simple checklists you can follow.
10 min readDeemed contractor rule explained: calculating the £3m spend and when it bites (UK 2025/26)
Deemed Contractor Rule (CIS): £3m Rolling Spend & Reg 22 UK 2025/26. Cross £3m ex-VAT construction spend in 12 months and CIS applies even if you’re not a builder. Learn how to track the threshold, apply Reg 22, and start CIS.
6 min readDevelopers: are you a contractor under CIS?
Developers: Are You a Contractor Under CIS? (Mainstream vs Deemed, Deadlines & GPS). UK property developers: find out if you’re a CIS contractor (mainstream or deemed), what to do next (verify subs, 0/20/30% rates), deadlines (19th/22nd), penalties, VAT reverse charge, and whether to apply for Gross Payment Status with GOV.UK guidance linked.
5 min readCIS Explained: What Property Developers Need to Know in 2025/26
Construction Industry Scheme (CIS) Explained: 2025/26 Guide for Property Developers. Who CIS applies to, 20%/30% rates, deadlines (19th/22nd), verification, statements, mistakes and VAT reverse charge, built for UK property developers (2025/26).
7 min readCIS Gross Payment Status (GPS) Tolerance: What HMRC Really Allows (UK 2025/26)
CIS Gross Payment Status Tolerance (UK 2025/26): Exact HMRC Limits, Reviews & Appeals. Know the real GPS tolerance lines: how many late returns/payments HMRC can overlook, what’s fatal, VAT from April 2024, review timings, and how to appeal a withdrawal.
6 min readCIS Gross Payment Status (GPS), Explained: How to Qualify, Keep It, and Avoid Cancellation (UK 2025/26)
CIS Gross Payment Status (UK 2025/26): Qualify & Keep It. Learn how to get and keep CIS Gross Payment Status in 2025/26: turnover thresholds, VAT-inclusive compliance test, 90-day vs immediate cancellation, and 35-day notices.
6 min readCIS invoice anatomy: labour vs materials (UK 2025/26)
CIS Invoice Anatomy (UK 2025/26): Labour vs Materials, Reverse Charge & Worked Examples.
6 min readCIS isn’t employment status: getting PAYE vs subcontractor right (CEST + risk controls)
CIS Isn’t Employment Status: PAYE vs Subcontractor, CEST & Controls UK 2025/26. Decide correctly between PAYE and CIS on each engagement. Use CEST, document evidence, and then run either PAYE or CIS (verify, labour-only base, CIS300). Includes VAT DRC interaction and GOV.UK sources.
5 min readCIS penalties & appeals (and how to protect or reinstate GPS)
CIS Penalties & Appeals (UK 2025/26) Late Returns, Late Payments & Protecting GPS.
5 min readProspective Receipts (CIS): The Plain-English Guide for Developers & Specialist Subs (UK 2025/26)
Prospective Receipts (CIS): How New or Fast-Growing Contractors Qualify for Gross Payment Status (UK 2025/26). Plain-English guide to the CIS Prospective Receipts route for Gross Payment Status: what counts, evidence HMRC expects, the 2024 VAT compliance change, a cashflow example, and practical next steps.
7 min readCIS Registration (CIS302 / CIS304 / CIS305): Which form do you need and how to get it right (UK 2025/26)
CIS Registration (CIS302/304/305) Sole Trader, Partnership, Company & GPS [UK2025/26). Which CIS form do you need, CIS302, CIS304 or CIS305? Learn the fastest route to register, when to apply for Gross Payment Status, and how to avoid 30% unmatched deductions. 2025/26]
6 min readCIS returns & statements in Xero/QuickBooks/Sage (screenshots + step-by-step)
CIS Returns & Payment/Deduction Statements in Xero, QuickBooks & Sage, UK 2025/26 Step-by-step to run CIS month-end in your software: split labour vs materials, issue PDS by the 19th, file CIS300 on time, and pay by the 22nd plus clean DRC handling. GOV.UK-sourced and ready to use.
5 min readSubcontractor Verification (CIS): The 2025/26 Developer’s Guide
Subcontractor Verification (CIS) for Developers: Rates, DRC & Penalties [UK 2025/26]. Learn exactly when and how to verify subcontractors under CIS, apply 0%/20%/30% correctly, handle VAT DRC, avoid penalties, and streamline CIS returns in Xero/QuickBooks/Sage.
6 min readCIS vs VAT Domestic Reverse Charge: when both apply (decision flow + wording)
CIS vs VAT Domestic Reverse Charge (UK 2025/26): When Both Apply + Exact Invoice Wording. Clear decision flow for CIS and the VAT Domestic Reverse Charge on the same job. Know when DRC applies, how end-user letters switch it off, and how to invoice while calculating CIS on labour only backed by GOV.UK.
4 min readCIS300 & Payment/Deduction Statements (UK 2025/26): The Developer’s Guide
CIS300 & Payment/Deduction Statements Deadlines, Templates & Software Setup [UK 2025/26]. Learn how to issue CIS Payment & Deduction Statements by the 19th, file CIS300 returns correctly, pay by the 22nd, and keep PDS ↔ CIS300 reconciled. Includes worked example, checklist, and GOV.UK sources.
6 min readHow to Qualify for (and Keep) CIS Gross Payment Status in 2025/26
How to Qualify for (and Keep) CIS Gross Payment Status in 2025/26. Pass HMRC’s turnover, business and compliance tests (now includes VAT) to get CIS Gross Payment Status, then keep it at annual review. Clear tolerances, worked examples, and a 20-minute GPS Readiness Check.
6 min readReverse Charge VAT Pitfalls (Construction): The 2025/26 Developer’s Guide
VAT Domestic Reverse Charge Pitfalls (Construction) — End-User Letters, CIS Interaction & Invoicing [UK 2025/26]. Avoid the top VAT DRC mistakes in UK construction: end-user letters, invoice wording, CIS interaction, software setup, and HMRC penalties. With worked examples and checklists.
6 min read
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