Property tax has changed more than almost any other area in recent years, and the rules now reward landlords who plan ahead and penalise those who file late. This guide pulls together our explainers on the changes that matter most — the end of the furnished holiday lettings regime, the tight capital gains deadline on a sale, permitted-development opportunities, and the move to digital reporting.
Property is unusually unforgiving on deadlines: a capital gain on a sale must be reported and paid within a short window, and reliefs often turn on decisions made before exchange. Getting the sequence right is worth more than almost any single deduction.
The abolition of the furnished holiday lettings rules, the capital gains deadline on a residential sale, converting agricultural and commercial buildings under permitted development, and the arrival of Making Tax Digital for landlords. Each links to a focused explainer with the current position.
The furnished holiday lettings regime, which for decades taxed qualifying holiday lets almost as if they were a trade, was abolished from 6 April 2025 for…
Read the full article →Compliance · 6 min readA taxable gain on UK residential property must be reported and paid within 60 days of completion, through the HMRC Capital Gains Tax on UK property…
Read the full article →Tax Strategy · 7 min readThe 2024 amendments materially widened two of England's most useful permitted development rights: Class Q for agricultural buildings and Class MA for…
Read the full article →Compliance · 6 min readMaking Tax Digital for Income Tax Self Assessment is no longer a future project: from 6 April 2026 sole traders and landlords with qualifying income above…
Read the full article →Compliance · 7 min readBasis period reform has replaced the old current-year basis with a tax-year basis for the self-employed and partners, so profits are now taxed as they…
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