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Find out about tax as a landlord, and how to work out your rental income if you rent out property.

• Updated: 19 March 2025

Capital Gains Tax when you sell a property that's not your home: work out your gain and pay your tax on buy-to-let, business, agricultural and inherited properties

• What you pay it on

  You may have to pay Capital Gains Tax if you make a profit (‘gain’) when…

• Work out your gain

  Your gain is usually the difference between what you paid for your…

• Businesses

  You may get tax relief if you sell property that you use for business.…

• Selling overseas property

  You pay Capital Gains Tax when you ‘dispose of’ overseas property if…

Find out about a scheme used by individual landlords to avoid paying tax on their property income and reduce Capital Gains Tax and Inheritance Tax.

• Updated: 16 May 2025

Guidance for companies to work out and claim relief from Corporation Tax on terminal losses, capital losses and property income losses.

• Updated: 22 June 2020

Find examples to help landlords avoid common mistakes when working out and reporting income and profit from renting out a property.

• Updated: 6 April 2017

Landlord responsibilities when renting out your property, including making repairs, health and safety, increasing the rent and changing regulated tenancies.

How the Valuation Office Agency calculates your rateable value for business rates.

• Updated: 10 February 2023

What Capital Gains Tax (CGT) is, how to work it out, current CGT rates and how to pay.

If you already have the right or have probate (as an executor or administrator) you can start dealing with the estate. You may need to apply for the right to deal with the estate of the person who's died (also...

See how to work out the tax relief for individual landlords and assess the impact of the finance cost restriction from 6 April 2017.

• Updated: 6 April 2017