Accountants for landlords in Aberdeen.

Often, but rarely on the simple income-tax-saving argument alone. Once you cost in SDLT/LBTT on the property transfer (which counts as a connected-party disposal at market value), Scottish ADS at 8% on each transferred property, refinancing fees, ongoing CT and dividend tax on extraction, the break-even is usually a higher-rate landlord with a 5+ property portfolio that they intend to retain and grow. Incorporation relief under TCGA s162 can defer CGT on the transfer but is fact-specific. We model it with your real portfolio numbers before recommending.

The Furnished Holiday Lettings regime was abolished from 6 April 2025. Former FHL income is now treated as ordinary property income: no full mortgage interest deduction, no plant-and-machinery capital allowances, no Business Asset Disposal Relief on sale, no pension-contribution counting. Existing FHL losses fold into the ordinary property business. If you ran FHLs through 2024/25, the final FHL return is the last chance to use FHL-specific reliefs.

Indirectly. The Scottish private-rented sector rent-cap legislation (Cost of Living Act and successor provisions) limits between-tenancy rent increases in Scotland; it does not directly change tax rules. But if you cannot pass cost inflation through to rent, the Section 24 effect bites harder on higher-rate landlords, which strengthens the incorporation case for some Scottish portfolios.

Whenever a UK residential property disposal produces a CGT liability for a UK-resident individual, you must report and pay within 60 days of completion via HMRC's UK Property Account. Disposals at a loss, or fully covered by Principal Private Residence relief, don't need a 60-day return — but most landlord disposals do. We prepare and file the 60-day return alongside your self-assessment.