Stamp Duty Land Tax (SDLT) can apply when purchasing residential property in England and Northern Ireland. The amount depends on factors including the purchase price, the property type, whether you already own property and your residency and company status.

Because SDLT rules and rates can change, investors should confirm the current position for their transaction before exchanging contracts.

Rental income can have tax consequences for individual investors. The taxable position can depend on the ownership structure, allowable expenses and your wider income and circumstances.

Keeping accurate records of rental income and eligible costs is important throughout ownership.

Some investors choose to hold property through a limited company. This can change how rental profits, finance costs and withdrawals are taxed and can introduce additional company reporting and administration.

Company structures are not automatically better or worse; they should be assessed against your objectives with a qualified accountant or tax adviser.

Capital Gains Tax (CGT) may arise when an investment property is sold for a gain. The calculation and applicable reliefs can depend on the ownership structure, the investor's circumstances and the nature of the property.

Always obtain current professional advice before planning a disposal.

Financing can affect both the cash required to purchase a property and the ongoing investment return. Lenders assess affordability, rental coverage, loan-to-value and other criteria.

Mortgage interest and other finance costs can have different tax treatment depending on how the property is owned, so the finance decision should be considered alongside the tax position.

Non-UK residents can invest in UK property, but additional considerations may apply around finance, tax, reporting and currency. The rules depend on your residence, domicile, ownership structure and the property itself.

We recommend taking advice from UK professionals who regularly work with international property investors.