Property tax

Property can trigger tax when you buy, while you let, when you sell, and when it forms part of an estate. This hub separates Stamp Duty, rental income rules, Capital Gains on property disposals, and Inheritance Tax estimates.

Where should I start?

Buying a residential property? Start with the Stamp Duty Calculator. Letting? Read Rental Income Tax Explained. Selling? Use the Capital Gains Tax Calculator, then Capital Gains Tax on Property for reliefs and reporting. Estimating tax on an estate that includes a home? Use the Inheritance Tax Calculator.

  • Buying a residential property: Use the Stamp Duty Calculator for an England or Northern Ireland SDLT estimate, then Stamp Duty Explained for the rules.
  • Understanding SDLT rules: Read Stamp Duty Explained for nations, reliefs, higher rates and filing deadlines.
  • Buying an additional property: Use the Stamp Duty Calculator with the additional-property path for higher rates, then Buy to Let Tax Explained for ongoing rental tax.
  • Receiving rent as an individual landlord: Read Rental Income Tax Explained for allowance versus expenses, then Buy to Let Tax Explained for finance costs and the wider journey.
  • Selling residential property: Use the Capital Gains Tax Calculator for the disposal estimate, then Capital Gains Tax on Property for Private Residence Relief and reporting context.
  • Estimating Inheritance Tax on an estate: Use the Inheritance Tax Calculator for an estate-at-death estimate, including nil-rate bands when a home may pass to direct descendants.
  • Landlord preparing for digital reporting: Read Making Tax Digital for Income Tax alongside Business records themes in the self-employed hub.

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Frequently asked questions

Do I pay Stamp Duty on every purchase?

Most residential purchases above the nil-rate threshold attract Stamp Duty Land Tax in England and Northern Ireland. Scotland and Wales have their own systems (LBTT and LTT). Use the Stamp Duty Calculator for an England or Northern Ireland estimate.

Is rental income taxed like a job?

Rental profits are usually taxed as property income through Self Assessment, with different expense and allowance rules from employment.

Is my home always free of Capital Gains Tax?

Your main home may qualify for Private Residence Relief, but investment properties, second homes and mixed use can create a Capital Gains Tax bill. The Capital Gains Tax Calculator estimates the gain; it does not model Private Residence Relief yet.

Do landlords need Making Tax Digital?

Many landlords will fall into Making Tax Digital for Income Tax when qualifying income exceeds the phased thresholds — see Making Tax Digital for Income Tax.

Does Inheritance Tax apply when a home is left in an estate?

A home can form part of an estate charged to Inheritance Tax. Use the Inheritance Tax Calculator for an educational estate-at-death estimate. Lifetime gifts, trusts and specialist reliefs are outside that calculator’s public v1 scope.

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This hub is for general information only. It is not tax, legal or financial advice.