LANDLORD MONEY · GUIDES & TOOLS
Compare personal cash, company cash and taxes under the same rental assumptions.
FROM RENT TO REAL INCOME
Start with one property. Build the whole picture.
Estimates only, not professional advice. Check the assumptions and current HMRC rules, and obtain qualified advice before filing tax returns or making property, finance or dividend decisions. Read our terms and limits of responsibility.
PERSONALLY OWNED
For repayment mortgages, use actual annual interest from your lender. Balance × rate is only a simple estimate. Capital repayment reduces cash, not taxable profit.
Enter positive amounts. Exclude mortgage interest and principal here. Changing frequency reinterprets the entered amounts.
Save a JSON file containing property references, ownership, rent, mortgage and cost inputs. Personal income, company extraction settings and transfer-planner budgets are not included. Files contain financial information and are not encrypted; keep them private. Importing sends the file to this calculator session for processing, without saving it to a database.
Other property profit affects your tax bands but is not included in portfolio cash. Enter all modelled personal finance costs in the property cards. Only simple UK property losses are supported.
Figures update when you change an input. Use non-identifying property labels only.
£5,414.00 per year · personal cash
Company cash is separate from money in your pocket.
Annual portfolio cash flow
£33.16 tax · £66.84 personal · £0.00 company
Non-savings (including property): £37,700.00 at 20% = £7,540.00
Non-savings (including property): £5,330.00 at 40% = £2,132.00
For personal residential lettings, mortgage interest reduces cash but is not deducted from taxable property profit. A separate finance-cost tax reduction applies within limits. Mortgage principal never reduces taxable profit. Explore Section 24.
Tax year 2026-27; England tax residence. UK residential property, annual estimates, no savings income, Gift Aid or pension relief. Property shares are applied before aggregation. Personal expense treatment: ActualExpenses.
Extraction: Dividends. Employment Allowance: NotSure (Not sure means none). Company model: 365 days within financial year 2026; 0 other associates. Standard full-year director NI; no NI deferral for other employments. Other income affects taxes but is excluded from displayed take-home.
Decimal calculations; display rounds to the nearest penny, midpoint away from zero. Capital growth, buying/selling/transfer costs and tax payment timing are excluded. Full methodology · Sources
| Property | Value / debt / equity | LTV | Rent / month | Annual rent | Costs / interest | Cash profit | Taxable profit | Allocated tax | After-tax cash | Personal / month | Gross / net yield | ROE / after-tax ROE |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Property 1 Personal | £250,000.00 £150,000.00 £100,000.00 | 60.00% | £1,500.00 | £18,000.00 | £2,400.00 £7,500.00 | £8,100.00 | £15,600.00 | £2,686.00 | £5,414.00 | £451.17 | 7.20% 6.24% | 8.10% 5.41% |
TAX EFFICIENCY LAB
Alternative scenarios are mathematical comparisons based on the information entered. They are not recommendations.
Current
Alternative A · company dividends
Alternative B · salary + dividends
Alternatives reset personal property losses/finance carry-forwards: those balances are not transferred to the company. Converted properties preserve your current economic share. Alternatives assume the same borrowing terms, which may not be available in practice.
The alternative PropertyAllowance treatment changes annual personal take-home by -£2,060.00. Property allowance replaces expenses and current-year finance-cost relief; eligibility must be checked.
An extra £100 of annual rent, with costs unchanged, produces £60.00 extra personal cash and £0.00 extra company cash. This is recalculated through the tax engine.
Consider discussing these scenarios with an accountant or tax adviser. These comparisons do not determine the best ownership or extraction structure for you.
TRANSFER COSTS & PAYBACK
Compare transferring all personally owned properties to one company, with no director salary. Existing rent, borrowing and company tax settings are the starting point.
Enter portfolio totals from estimates or quotes, including VAT where payable. Zero means no amount budgeted, not that no tax or fee applies. Use market values from the properties above; mortgage debt is not deducted from the land-tax value or capital gain.
Additional refinancing cash is included in the initial cash commitment for payback, but is not a fee. This model does not credit any eventual recovery of that capital. Do not count the full property value or replacement mortgage principal as a transaction cost.
Helpers use rules checked 28 September 2026 for 2026/27. Confirm the effective transfer date and replace estimates with professional figures. Helpers replace the corresponding budget field only when you press their button.
Property location, not your tax residence, determines land tax. Wales uses LTT; Scotland uses LBTT. Linked purchases can be taxed together, six or more dwellings have different rules, and certain company purchases over £500,000 face a separate rate. No incorporation or partnership relief is assumed.
Obtain the net gain from market value less allowable purchase costs, capital improvements and disposal costs, with any applicable reliefs/losses correctly allocated. Enter your remaining allowance and band after other gains and full-year taxable income. The helper does not determine these, assess incorporation relief or calculate tax for other owners. Defaults assume no exemption or basic-rate band remains.
HMRC company transfers · SDLT rates and portfolio rules · CGT rates · CGT allowance · Incorporation relief
Only enter increases over existing costs. These are conservative cash deductions after the annual tax calculation; no tax relief on these additions is credited. Underlying mortgage balances and repayments remain unchanged. A different loan structure needs a separate scenario. Include any ATED/compliance cost advised for your company.
Complete and review the cost budget to show savings, payback and ROI. The planner does not assume a tax-free transfer.
Planning estimate, not a recommendation. Repeats a full 2026/27 year without growth, inflation, discounting, future rule changes, sale taxes or final extraction costs. Carried losses and finance relief may make the current year unrepresentative; this is not a year-by-year forecast. No part-year transfer, relief entitlement, director loan repayments or borrowing to fund transfer costs is modelled. Personal losses and finance-relief carry-forwards do not move to the company. New borrowing requires lender consent. These cost inputs stay in this session and are not included in scenario share links.
THE DETAIL BEHIND THE NUMBERS
Ownership comparisons should hold the underlying rent, costs and financing constant. A company may retain cash for reinvestment, but that is different from cash you can spend personally. Compare personal take-home and company retained funds separately, and consider transaction costs outside this model.
For £24,000 rent, £3,000 costs, £8,000 interest and £60,000 outside salary, the personal model leaves £6,200. The company dividend model leaves approximately £6,944.28 after company and extraction taxes under the stated assumptions.
No. Use the separate transfer planner to budget land tax, CGT, refinancing, legal fees and early repayment charges, then compare annual benefit with upfront cash. Its tax helpers cover limited cases; portfolios and relief claims need professional estimates. Lender consent may be required.
Tax rates last verified: 28 September 2026 · Official sources