Business Property Taxes

At Stratos, we provide clear, expert advice to help you stay compliant while making sure you’re not paying more tax than you need to. Our goal is to give you peace of mind and confidence that everything is handled correctly and efficiently.

Rental Income

If your business generates rental income, whether from UK or overseas property, it may be subject to tax on its profits, and this income must be reported to HMRC.

How we can help

We’ll work with you to calculate your total rental income and help you understand how it affects your overall income, tax liability, and pension contributions.

We also take care of preparing and submitting your Self Assessment tax return, making the process as smooth and stress-free as possible.

Learn more about our tax return service.

Non-resident landlord scheme

The non-resident landlord scheme applies to individuals, companies and trusts who are based outside the UK and receive rental income from UK properties.

The non-resident landlord scheme ensures that non-resident landlords meet their UK tax obligations, with specific rules for withholding tax, corporation tax, and VAT, as well as considerations for capital gains on property disposals.

There are a number of practical points to consider which include:

• Tax withholding obligations
• Quarterly reporting
• Annual reporting
• Capital gains tax implications (including higher rates for non-UK residents) and 60 day reporting

We can help you to understand and comply with your reporting requirements.

Acquisitions and Disposals

When a UK company sells a commercial or business property, any chargeable gain or loss on the disposal needs to be recognised. This will be calculated as the difference between the disposal proceeds and any purchase and enhancement costs. Any chargeable gain will be subject to corporation tax. This should be reported on the company’s corporation tax return.

The acquisition of commercial property also comes with its own considerations including SDLT and Capital Allowances.

We would always recommend that advice is sought on the correct structure in which to hold the property prior to the acquisition, as the cost of transferring properties can be very costly later down the line.

ATED

If the company is holding residential property worth more than £500k, then consideration should be given to Annual Tax on Enveloped Dwellings (ATED) reporting.

Why Stratos?

At Stratos, we combine technical expertise with a practical, client-focused approach, navigating the way through the complexities of business property taxes. We provide clear, actionable guidance on all aspect, from reliefs and allowances to planning opportunities, ensuring your business remains tax-efficient and that all opportunities are fully considered.