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Changes to Tax Relief for Residential Landlords

The tax relief that landlords of residential properties get for finance costs will be restricted to the basic rate of Income Tax, this will be phased in from April 2017.


  • UK resident individual that lets residential properties in the UK or overseas
  • non-UK resident individual that lets residential properties in the UK
  • individuals who let properties in partnerships
  • trustee or beneficiary of trusts liable for Income Tax on the property profits

Dividend Tax change Rules 6th April 2016

The introduction of tax on dividends is likely to have an impact on small businesses in particular. There were already tax liabilities on dividends for people who are higher rate tax payers. Their tax will also rise under the new rules.

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