THE PROPERTY PAPERS JANUARY - ISSUE 24
LANDLORDS FINANCIAL EST. 2013
CONTENTS | JANUARY 2026
JANUARY - ISSUE 24
- 06 -
SPREADING TAX PAYMENTS IF YOU CAN’ T PAY YOUR TAX BILL
- 09 -
DEDUCTIONS FOR ADDITIONAL COSTS IMPOSED BY THE RENTERS’ RIGHTS ACT
-10 -
TAX RELIEF FOR UNPAID RENT
-13-
OVERDRAWN DIRECTORS’ LOAN ACCOUNTS AND SECTION 455 TAX
-14 -
USING THE ADVISORY FUEL RATES
-16 -
CORRECTING ERRORS IN VAT RETURNS
-19 -
CAN YOU CL AIM TAX RELIEF FOR MAKING GOOD DAMAGE BY TENANTS?
-20 -
WHEN THE REAL TAX PERCENTAGE IS 60%
-22-
ARE YOU EXEMPT FROM MTD FOR ITSA?
JANUARY - ISSUE 24
The January Briefing As we step into 2026, we’d like to begin by wishing all our readers a very Happy New Year. Whether you’re welcoming new tenants, reassessing your property strategy, or navigating the evolving world of landlord responsibilities and taxation, we hope this year brings clarity, stability and strong returns for your property portfolio. The start of a new year often brings fresh challenges — and 2026 is certainly no exception. With the first provisions of the Renters’ Rights Act now coming into force, the gradual rollout of further legislative changes ahead, and the upcoming launch of Making Tax Digital for Income Tax Self Assessment, landlords and property investors are entering a year of significant transition. But with change also comes opportunity. In this issue, we break down the practical implications of the Renters’ Rights Act, we explore the tax reliefs available to landlords facing rising compliance costs, and guide you through the latest HMRC updates — from dealing with unpaid rent and correcting VAT errors, to navigating the 60% tax band trap and understanding directors’ loan account obligations. Our aim, as always, is to bring clarity to complexity. Whether it’s maximising allowable deductions, preparing for digital record-keeping, or simply staying informed about what’s ahead, we’re here to help you start the year on strong financial footing. Thank you for continuing to trust us as your partner in property finance. Here’s to a prosperous, well-informed, and opportunity-filled 2026.
LANDLORDS FINANCIAL
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Spreading tax payments if you can’t pay your tax bill Should any taxpayer find they are struggling to pay their tax bills by the usual deadlines, there are official ways to spread the payments. How such payments are made depends upon the type of tax owing, the amount outstanding and whether the taxpayer is employed, self-employed or a company. Regardless of the plan undertaken, interest charges will accrue, although penalties are typically not levied. Time to Pay (TTP) scheme HMRC’s most recently published Annual Report and Accounts (2024/25) states that over 913,000 customers were paying taxes under a TTP arrangement, with total tax owing of approximately £6.16 billion (total debt balance = £44 billion of which 14% is being paid under an instalment process). A TTP arrangement, whilst not an automatic right, is a formal negotiated agreement allowing payment of unpaid tax to be made over a period of typically 12 monthly instalments. Longer arrangements can be made with HMRC manager approval but will only be granted in ‘exceptional cases’. The self-employed can apply for a TTP arrangement online provided that the latest tax return has been filed and the debt is less than £30,000; the system permits 12 months of instalment payments by default. The application must be made within 60 days of the payment deadline (i.e. for a self-employed taxpayer, the agreement must be in place by 31 March) and the taxpayer must not have any other payment plans or debts with HMRC. Applications that do not fulfil the online requirements need to be made by phoning HMRC initially and, if accepted, then a formal written agreement will be issued. Details of income and expenses must be declared.
TTP proposals can be rejected (or rescinded) for various reasons such as a history of late submission of returns, failure to respond to previous correspondence or not keeping HMRC informed of the taxpayer’s financial situation if a TTP is already in place. If a proposal is rejected, the taxpayer may face additional penalties and interest charges, and HMRC may take further action to recover the debt. TTPs can also be used for VAT, PAYE, Class 4 NIC and corporation tax arrears (although the conditions differ and are stricter). For example, HMRC requires proof that the business is a viable going concern demanding full financial disclosure, including bank statements and cashflow forecasts. PAYE coding adjustments (employees) If the taxpayer is employed or receives a taxable pension and the underpayment is £3,000 or less, HMRC will automatically collect the outstanding tax via restriction in the taxpayer’s code for the following year (unless the box on the tax return specifically asking not to collect this way has been ticked). This method of collection enables the debt to be repaid over 12 months interest-free. Short-term deferral In very limited cases, HMRC may allow short-term deferral of a payment without a formal TTP arrangement, typically for only a few days or weeks. HMRC needs to be contacted as soon as possible, and this would be relevant if the taxpayer was suddenly involved in an accident, for example. Budget Payment Plan (BPP) The BPP is a voluntary scheme for self assessment taxpayers enabling regular monthly or weekly payments by direct debit towards the next tax bill. The taxpayer chooses how much to pay and how often. A BPP can only be used by taxpayers who are up to date with their tax position at the time of application. Note that, although this plan may give peace of mind that a future tax bill will be paid, the taxpayer is not given any interest and therefore they would be better saving into a deposit account.
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JANUARY - ISSUE 24
Deductions for additional costs imposed by the Renters’ Rights Act The Renters’ Rights Act 2025 received Royal Assent on 27 October 2025. The Act is not yet in force; the first tranche of provisions come into effect on 27 December 2025 (two months from the date of Royal Assent). Some key provisions, including the abolition of section 21 evictions, an end to fixedterm tenancies, restrictions on the payment of rent in advance and rent increases limited to once a year, take effect from 1 May 2026. The remaining provisions will be brought in progressively by statutory instrument. Nature of the Act The Act grants additional rights to tenants and imposes further obligations and costs onto landlords. Under the Act, landlords will be required to sign up to a new private rented sector database. Sign-up will be online, and landlords will be required to pay to register. Landlords will also be required to comply with a Decent Homes Standard which may require them to undertake work to ensure that their property complies with the standard. In the future, landlords may also need to ensure that their property has an EPC rating of C or above. Tenants will have greater rights to have a pet in their property; landlords cannot reasonably refuse such requests. Although landlords can require an additional deposit to cover pet damage, this is capped at three weeks’ rent. Where the cost of pet damage exceeds this, the landlord will need to take court action to recover this and may well end up out of pocket. Landlords also face restrictions on rent increases and reduced grounds for retaining possession of their property. No fault section 21 evictions are to be abolished, but the landlord will remain able to recover possession should they wish to sell or live in the property themselves.
However, landlords will need to give four months’ notice rather than the current two. Fixed-term tenancies will be banned, and all tenancies will become periodic by default. To end bidding wars, landlords will not be able to let the property for more than the advertised rent and will not be able to accept more than one month’s rent in advance. They will not be able to increase the rent more than once a year, and must give two months’ notice of any increase, which can only be to current market rents. These provisions will potentially reduce the landlord’s earning capacity. Landlords who fail to comply with the Act may face financial penalties. Tax relief for additional costs Normal rules apply to determine whether tax relief is available for additional costs imposed on landlords as a result of the Act. Costs can be deducted in computing the profits of the property rental business if they are revenue in nature and incurred wholly and exclusively for the purposes of the property rental business. Additional management fees for ensuring properties comply with the Act and registration fees for signing up to the database fall into this category. If the landlord has to undertake work on the property to meet the decent homes or EPC standards, the relief route will depend on the extent of the work. Improvement works are capital in nature and relief would be given when calculating the capital gain or loss on the disposal of the property. If the works are in the nature of repair rather than improvement, such as redecoration, the costs can be deducted when calculating the rental profit. Where it is necessary to replace domestic items, for example, if a cat scratches a sofa, to the extent that the cost is not met by tenants’ insurance, the landlord can deduct the replacement cost of a like-for-like item.
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Tax relief for unpaid rent
In these difficult economic times, tenants may struggle to pay their rent, leaving landlords out of pocket. In the absence of insurance that makes good the cost of unpaid rent, the way in which the landlord is able to secure relief for the bad debt depends on whether the landlord uses the cash basis or the accruals basis to prepare their accounts. Cash basis The cash basis is a simple way of preparing accounts that is based on money in and money out. It is the default basis of accounts preparation for most unincorporated landlords with annual rental income of £150,000 or less. Under the cash basis, income is only taken into account when it is received, and relief is only given for expenses when they are paid. This methodology provides automatic relief for bad debts as if the rent is not received, it is not taken into account in calculating the rental profit. If the rent is received at a later date or the landlord is able to recover some or all of the unpaid rent through an insurance policy, it is simply brought into account as a receipt of the property rental business on the date that it is received.
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Accruals basis Landlords may use the accruals basis if they are not eligible for the cash basis, as may be the case if their annual rental income exceeds £150,000 or they operate their property business through a limited company. A landlord who is eligible to use the cash basis may elect to use the accruals basis instead. Under the accruals basis, income and expenditure are matched to the period to which they relate, regardless of whether it has received or paid out. This is done by taking account of debtors, creditors, prepayments and accruals. Where the accruals basis is used and the rent is unpaid, the rent for the period would be taken into account in calculating the profit for that period, and the balance sheet would show a debtor for the unpaid rent. However, the tax legislation provides relief for bad and doubtful debts. Relief is given as a deduction when it becomes clear that the debt is bad or doubtful. Where a tenant is slow to pay but eventually pays, no relief is available – the rent is still taken into account for the period to which it relates regardless of when it is actually received.
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Overdrawn directors’ loan accounts and section 455 tax A director’s loan account is simply a means of keeping track of transactions between the director and the company of which they are a director. Where the company is a personal or family company, the director may borrow from the company or lend money to the company. Similarly, the director may meet expenses of the company, or the company may pay the director’s personal bills. These transactions are recorded in the director’s loan account. Dividend or salary payments may also be credited to the account. If the director’s account is overdrawn at the end of the company’s accounting period or at any point during the tax year, there may be tax implications to address. Close companies If the company is close, as personal companies and most family companies are, there will be tax consequences for the company if the director’s account is overdrawn at the company’s year end. Broadly, a close company is one that is under the control of five or fewer participators or any number of participators if those participators are directors. A participator is someone who has an interest in the capital or income of the company. The action that the company needs to take in respect of an overdrawn director’s loan account depends on whether the account is still overdrawn at the corporation tax due date, which is nine months and one day after the end of the accounting period. If the loan has been repaid within this time frame, the company must disclose the loan on form CT600A when they prepare their corporation tax return, notifying HMRC of the amount that was outstanding at the end of the accounting period and the date(s) on which the repayments were made.
Section 455 tax The company must pay section 455 tax on the amount by which the director’s account remains overdrawn nine months and one day after the company year end. The rate of section 455 tax is aligned with the upper dividend rate (currently 33.75%). The tax is paid with the corporation tax but crucially is not corporation tax. Section 455 tax is a temporary tax in that it is repayable nine months and one day after the end of the accounting period in which the loan is repaid. Clearing the loan, whether by an injection of cash, declaring a dividend or by paying a bonus, will prevent a section 455 liability from arising. However, this will not always be the best option. If the loan is cleared by a dividend or a bonus, this will trigger tax and (in the case of a bonus) National Insurance liabilities which may be greater than the section 455 tax. It may be cheaper to pay the section 455 tax and to clear the loan at a later date when it can be done more tax efficiently. Benefit in kind charge If the loan balance exceeds £10,000 at any time in the tax year, a tax charge will arise under the benefit in kind provisions by reference to the difference between interest on the loan at the official rate and that paid by the director (if any). The employer will also pay Class 1A National Insurance on the taxable amount.
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Using the advisory fuel rates HMRC publish fuel-only rates which are only of relevance where an employee has a company car. The rates, which are updated quarterly, can only be used in two situations: · to make tax-free reimbursements to employees who meet the cost of business travel in their company car; and · to repay the cost of fuel provided or paid for by their employer and used for private journeys in a company car. The rate depends on the fuel type and, where relevant, the engine size. From 1 September 2025 onwards, the rate for electric cars also depends on whether the car was charged at the employee’s home or using a public charger, with a higher rate applying to miles on a public charge. The rates, which are updated quarterly on 1 March, 1 June, 1 September and 1 December, are available on the Gov.uk website at www.gov.uk/guidance/advisory-fuel-rates. Reimbursing the cost of business journeys Where an employee meets the cost of fuel for a business journey in a company car, they will usually be able to reclaim this from their employer. The reimbursement is generally made in the form of a mileage allowance. Where the employer reimburses the employee using the advisory fuel rates, the reimbursement can be made free of tax and National Insurance. HMRC will allow higher amounts to be paid taxfree where the actual cost exceeds the advisory rate, and the employer can substantiate this. In the absence of such evidence, if the amount paid exceeds the amount payable at the advisory rate, the excess is earnings for both tax and National Insurance.
From 1 September 2025 onwards, where the car is an electric car, the tax-free amount depends on whether the car was charged at home or using a public charger. Where a business journey involves both types of charge, an apportionment is necessary as shown in the example below. Example Laura has an electric company car. She visits a customer on 27 November 2025 undertaking a business journey of 154 miles. She charged her car at home the previous Sunday. En route to the customer, she stops at a service station 65 miles from home and charges her car. She completes the journey to the customer and home without needing a further charge. Her employer uses the advisory fuel rates to reimburse Laura, paying her 8 pence per mile for the 65 miles on the home charger and 14 pence per mile for the remaining 89 miles on the public charger, a total reimbursement of £17.66. Repaying fuel for private mileage A fuel benefit charge applies if the employer meets the cost of fuel for private journeys in a company car unless the car in question is an electric car. The charge can be significant. However, the tax charge can be avoided if the employee makes good the cost of all fuel used for private journeys. The repayment can be made using the advisory fuel rates. To be effective at cancelling the charge, the employee must ‘make good’ before 1 June following the end of the tax year if car and fuel benefits are payrolled and by 6 July following the end of the tax year if the employer would report the benefit via the P11D process. It should be noted that the charge is only eradicated if the employee makes good the cost of all fuel for private journeys; there is no reduction in the charge for a partial reimbursement.
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Correcting errors in VAT returns It used to be possible to report errors in a VAT return to HMRC on form VAT652. This is no longer the case; form VAT652 was withdrawn from 5 September 2025. This means that now, where an error has been made in a VAT return, the error must be corrected in one of the following ways: · updating the next VAT return; · making the correction online; or · writing to HMRC to notify them of the correction. Updating the next VAT return An error can be corrected by making an adjustment in the next VAT return if the value of the error is £10,000 or less or if the error is between £10,000 and £50,000 and does not exceed 1% of the box 6 figure (net outputs) in the VAT return for the period in which the error was discovered. A correction can only be made by updating the next VAT return if the error was made carelessly. The net value of the error is the difference between the additional amount owed to HMRC as a result of the error and the additional refund due from HMRC as a result of the error. Correcting the error online If the value of the error is more than £50,000, is between £10,000 and £50,000 and more than 1% of the box 6 figure in the VAT return for the period in which the error was discovered or was made deliberately, it must be notified to HMRC rather than being corrected in the next VAT return. The default route for doing this is to make the correction online. The trader will need to sign into their Government Gateway account.
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When reporting the error online, the following information must be provided: · how each error arose; · the VAT accounting period in which it occurred; · whether it was an input tax error or an output tax error; · the VAT underdeclared or overdeclared in each VAT period; · how the VAT over or under declaration was calculated; · whether any of the errors resulted in the payment of an amount to HMRC that was not due; and · the total amount to be adjusted. Refund claims can only be accepted where all the above information is provided. Notifying in writing If the trader is unable to use the online service, they will need to notify HMRC in writing of the errors if they are of a type that cannot be corrected in the next VAT return. The letter must include the trader’s VAT registration number and the information listed above. It should be sent by post to: BT VAT HMRC BX9 1WR Time limit Errors should be corrected as soon as possible, but time limits do apply. The time limit for correcting errors in a VAT return is four years from the end of the prescribed period in which the error occurred where the error related to output tax or over-claimed input tax, and four years from the due date of the return for the prescribed accounting period where the error related to under-claimed input tax. The four-year time limit does not apply to deliberate errors.
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Can you claim tax relief for making good damage by tenants? Unfortunately, tenants (and their pets) may cause damage to a rental property. Where this is the case, the landlord may be left to repair the damage and pick up the bill. In this situation, can the landlord obtain tax relief for the costs incurred? Nature of costs The nature of the work will determine how and when tax relief is available. Where repairing the damage merely restores the property to the state that it was in before the damage, the associated costs are revenue in nature and can be deducted in calculating the profits of the property rental business. This is the case regardless of whether the landlord prepares their accounts using the cash basis or the accruals basis. In the event that the landlord needs to replace domestic items, such as furniture or white goods, tax relief for the cost of the replacement is given in accordance with the rules for replacement domestic items. Under these rules, relief is given for the cost of a like-for-like replacement, plus the costs of disposing of the old item and delivery and fitting of the new one. If the replacement is superior to the old item (allowing for technological advances), the deduction is capped at the cost of an equivalent replacement. If any disposal proceeds are received in respect of the old item, this too must be taken into account.
Where the repair is so significant as to constitute an improvement, for example, a significant upgrade to a kitchen after tenant damage, the costs will be capital rather than revenue. Here, relief is given through the capital gains tax system on the disposal of the property. For residential lets, plant and machinery capital allowances are not available. Deposit recoveries If the landlord recovers the cost of the damage from the tenant’s deposit, the amount recovered must be taken into account as a receipt when calculating the rental profit. Insurance receipts Likewise, if the landlord is able to recover the costs of damage caused by tenants under an insurance policy, the insurance receipts must be taken into account.
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When the real tax percentage is 60% At first glance, the UK’s income tax rates seem straightforward, comprising the basic, higher and additional rate bands (currently 20%, 40% and 45% in England, Wales and Northern Ireland). However, calculations show that there exists an often-overlooked quirk in the tax system that can push high earners into an effective marginal income tax rate of 60%. In 2023/24, approximately 634,000 taxpayers fell into the 60% band, with estimates that this will possibly reach over a million by 2027/28. The reason for this is that when taxpayers earn between £100,000 and £125,140, they lose part or all of their personal allowance. For the 2025/26 tax year, the allowance remains at £12,570; however, the allowance is withdrawn at a rate of £1 for every £2 earned where adjusted net income (ANI) exceeds £100,000. Where ANI is £125,140 or above, the allowance is zero, resulting in an effective 60% marginal rate on the slice between £100,000 and £125,140 (40% higher-rate income tax plus 20% lost allowance). How to avoid the ‘trap’ There are two methods whereby this 60% 'trap' can be mitigated. While neither approach will yield immediate net gains, they ensure that any additional income is put to better use rather than wasted on tax payments. 1. Pension contributions Pension contributions can play a crucial role in mitigating the 60% 'trap'. The reduction in personal allowance is based on the taxpayer's ANI. If this amount can be reduced to below £100,000, the full personal allowance is restored. Contributions to a pension scheme (whether made under a relief-at-source arrangement or through an occupational scheme operating a net pay arrangement) reduce the ANI by the gross amount contributed. This effectively means that every £1 contributed to a pension scheme saves 60p in tax. 2. Salary sacrifice Salary sacrifice arrangements can be even more efficient in eliminating or at least reducing the 'trap'. Under a salary sacrifice arrangement, the employee forgoes part of their cash salary in exchange for a tax and NICfree benefit (usually a pension contribution but can also be for other benefits). Since the sacrificed salary is never received, it does not form part of taxable income, nor is it taken into account in the ANI. The employee saves on tax and NIC for the salary forgone, and the employer saves the employer’s NIC. Salary sacrifice therefore reduces exposure to the 60% marginal rate at source and also produces an NIC saving – the employee typically saves 2% in employee NICs, while the employer saves 15% in employer NICs. Note: at the time of writing, the Autumn Budget 2025 has not taken place, although rumours abound that Ms Reeves will place a £2,000 'cap' on the amount of salary that can be sacrificed into a pension scheme without incurring NIC on that portion. Above this cap, the usual NICs would apply.
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Are you exempt from MTD for ITSA? Making Tax Digital for Income Tax Self Assessment (MTD for ITSA) is mandatory from 6 April 2026 for selfemployed traders and landlords whose combined gross trading and business income in 2024/25 is £50,000 or more. Those within MTD for ITSA must maintain digital records and submit quarterly updates and a final declaration to HMRC electronically using software compatible with MTD for ITSA. As the name suggests, MTD for ITSA relies on digital record-keeping and communication. HMRC recognise that not everyone is able to operate in a digital world and those who they accept as being ‘digitally excluded’ can apply for an exemption from MTD for ITSA. Meaning of ‘digitally excluded’ HMRC acknowledge that there are various reasons why a person may consider themselves digitally excluded. For example, a person may be digitally excluded because: · their age, a health condition or a disability prevents them from using a tablet, computer or smartphone to keep digital records and to submit returns to HMRC; · they are a practising member of a religious society or order whose beliefs are incompatible with using digital communications or keeping digital records and they do not use a computer, tablet or smartphone for business or personal use; or · they cannot get internet access at their home or business because of their location, and they are unable to get access at a suitable alternative location. However, HMRC will not accept an application for exemption from MTD for ITSA if the only reason for the application is one of the following: · the person previously filed a paper tax return; · the person is unfamiliar with accounting software; · the person only has a small number of records to create each year; or · the person will spend extra time or incur additional costs as a result of complying with MTD for ITSA. Where a person has an existing exemption from MTD for VAT because they are digitally excluded, providing that the person’s circumstances have not changed, HMRC will accept that they are also exempt from MTD for ITSA. Applying for an exemption To apply for an exemption from MTD for ITSA on the grounds of digital exclusion, a person will need to write to HMRC ahead of their MTD for ITSA start date. They must provide the · their National Insurance number; · their name and address; · details of how they currently submit their returns (including the use of an agent or other person to submit them on their behalf); · the reason that they think that they are digitally excluded, including information in support of their claim; · whether they have an accountant or agent and what they do for them; and · any additional needs that they have.
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An application can be made by an agent on behalf of someone who is digitally excluded. It should be noted that if a person is unable to use digital returns themselves, for example because of age or disability, but they have an agent or someone else who can keep digital records and file digital returns on their behalf, an exemption will not be forthcoming. The application should be sent to: Self Assessment HM Revenue and Customs BX9 1AS Where a person is already exempt from MTD for VAT because they are digitally excluded, they will also need to write to HMRC to apply for an exemption from MTD for ITSA, providing their National Insurance number, their VAT registration number and the reason that they are digitally excluded from submitting their VAT returns using software that is compatible with MTD for VAT. An agent can apply for an exemption on a client’s behalf. Other exemptions The following are automatically exempt from MTD for ITSA and are unable to sign up voluntarily: · those completing a tax return as a trustee, including a trustee of a charitable trust or a non-registered pension scheme; · a person who does not have a National Insurance number on 31 January before the start of the tax year; · a person completing a tax return as the personal representative of someone who has died; · a Lloyd’s underwriters in respect of their underwriting activity; and · a non-resident company. Anyone in the above groups does not need to apply for an exemption as it is automatic.
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Dedicated Property Accounting You Can Trust At Landlords Financial, we provide specialist bookkeeping, accounting and taxation services exclusively for the property sector. We help landlords, investors, and agents stay compliant, organised, and financially confident. From bookkeeping and monthly management accounts to year-end filings and all property-related taxes, including VAT, Corporation Tax, ATED, and payroll, we keep your finances in order with clear, accurate, and reliable reporting. Fixed-fee options make budgeting simple for UK and overseas clients alike. We also offer specialist service charge accounting for residential and commercial properties, delivering transparent, trustworthy reports for tenants and stakeholders. With dedicated property expertise, straightforward communication, and professional, reliable support, we make managing your property finances simple. Contact us today for a complimentary consultation.
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MANCHESTER DIDSBURY BUSINESS CENTRE , 137 BARLOW MOOR ROAD, DIDSBURY, MANCHESTER, M20 2PW LONDON 1 HARLEY STREET, MARYLEBONE , LONDON, W 1G 9QD
020 3700 8178 WWW.L ANDLORDSFINANCIAL .COM
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