Expert Accountants for

Property SPV  

Our tax advisors and property accountants help UK investors structure, manage and optimise Special Purpose Vehicles, from initial company formation through to long-term portfolio growth.

Client Retention

98%

Year on year

Tax Saved for Clients

£4.2M+

Across 10,000+ properties

£2.4m+

Tax Saved for Clients

HMRC

Compliant 

50+

Five-Star Reviews

Property

Tax EXPERTS

Fixed Fee

No hidden charges

£2.4m+

Tax Saved for Clients

 Who We Are

The UK’s property tax specialists for Special Purpose Vehicles

A Property Special Purpose Vehicle (SPV) is a limited company set up specifically to acquire, hold and manage investment properties. Since Section 24 restrictions on mortgage interest relief were introduced for individual landlords, SPVs have become the preferred vehicle for UK buy to let investors, preserving full mortgage interest deductibility and accessing lower Corporation Tax rates of 19% to 25%.

At UK Property Tax Accountants, we work exclusively with property investors. Our team provides end to end SPV accounting, from initial company formation and SIC code registration through to ongoing Corporation Tax returns, ATED management and multi company group structuring.

Tax Advice & Planning

Corporation Tax, SDLT & dividend extraction planning

SPV companies are treated as standard limited companies for UK tax purposes, paying Corporation Tax at 19% on profits up to £50,000 or 25% on profits exceeding £250,000. Crucially, unlike individual landlords, SPVs can deduct 100% of mortgage interest costs from rental income before calculating their tax liability, a significant advantage for leveraged portfolios.

Our accountants for Property SPV advise on the full tax lifecycle: SDLT on acquisition (including the additional 5% surcharge for residential purchases), annual ATED obligations for properties above £500,000, Corporation Tax returns, and the most tax-efficient extraction of profits through salary, dividends, or director loan accounts.

Quarterly

Proactive Reviews

100%

Compliance Rate

Accounts & Compliance

UK Self Assessment & NRL returns

Your SPV carries the same statutory obligations as any UK limited company, including annual accounts, Corporation Tax returns, Confirmation Statements at Companies House and PAYE registration if you pay a salary. We handle every aspect of compliance so you can focus on growing your portfolio.

N

Annual accounts prepared and filed at Companies House

N
Monthly or quarterly management accounts available
N
We manage HMRC correspondence & enquiry management.

Common Pain Points

The unique tax challenges Property SPV investors face

Operating a buy-to-let through an SPV unlocks significant tax advantages but it also introduces a distinct set of compliance obligations that can trip up investors who rely on generalist accountants.

SDLT Surcharges on Company Purchases

SPVs pay the standard residential SDLT rates plus a 5% higher-rate surcharge on all qualifying residential purchases. For properties costing over £500,000, the 17% flat rate may apply. Expert SDLT structuring including multiple dwellings relief and mixed-use analysis can significantly reduce acquisition costs.

Annual Tax on Enveloped Dwellings (ATED)

Companies holding UK residential property above £500,000 in value face annual ATED charges and return-filing obligations. Reliefs exist for genuine property rental businesses, but they must be actively claimed each year — missing a claim means paying charges that could have been avoided entirely.

Double-Layer Taxation on Profit Extraction

While Corporation Tax rates appear low compared to Income Tax, investors face a second layer of personal tax when extracting profits via dividends (up to 39.35%) or salary (up to 47%). Structuring the right combination of salary, dividends, and director loan repayments is crucial to net-of-tax outcomes.

Mortgage Lender Restrictions for SPVs

Not all buy-to-let lenders accept SPV applications, and those that do often apply stricter criteria. The choice of SIC code affects lender eligibility. We advise on structuring your SPV to maximise the breadth of available finance options.

Group Structure Complexity as Portfolios Grow

As your property portfolio expands, holding multiple SPVs under a single holding company becomes attractive for Corporation Tax group relief, inter-company loan management, and Inheritance Tax planning via Family Investment Companies (FICs). Multi-entity structuring requires careful coordination that generalist accountants rarely provide.

Free No-Obligation Review

Let’s discuss your property accounting needs

Book a 30-minute consultation with our specialist accountant. We’ll review your current structure and identify immediate opportunities.

  • Property SPV structuring and setup
  • Corporation Tax planning for SPVs
  • Strategic tax planning for property portfolios
  • Transparent fixed-fee engagement for SPV services
Contact form
No obligation · Response within 24 hours · Fully confidential

Our Services

Complete accounting &

tax services for Property SPVs

From initial company formation to complex multi-SPV group planning, we cover every aspect of your property investment company’s tax affairs.

SPV Company Formation

We register your SPV at Companies House with the correct SIC code, Articles of Association, and share structure. We advise on the right vehicle, whether a sole SPV, holding company, or LLP, to match your investment goals and lender requirements.

Corporation Tax Planning & Returns

We prepare and file your SPV’s Corporation Tax return, maximise all allowable deductions such as mortgage interest, repairs, management fees and professional costs, and plan around the 19%/25% rate thresholds to minimise your annual tax bill.

 

ATED Returns & Relief Claims

Annual Tax on Enveloped Dwellings (ATED) applies to residential property held in a company worth over £500,000. We prepare & file ATED returns and proactively claim every available relief, including the property rental business relief, reducing your exposure to nil in qualifying cases.

SDLT Structuring & Overpayment Reclaims

We calculate SDLT liability on SPV property purchases, identify opportunities for Multiple Dwellings Relief and mixed-use relief, and review historic transactions for overpayments. We handle all HMRC SDLT correspondence and reclaim submissions on your behalf.

Profit Extraction & Dividend Planning

Efficiently extracting profits from your SPV requires balancing salary, dividends, and director loan repayments to minimise total tax. We model the optimal extraction strategy annually, accounting for personal allowances, dividend allowances, and National Insurance thresholds.

Group SPV & Holding Company Structures

As your portfolio grows, a holding company sitting above multiple SPVs enables Corporation Tax group relief, inter-company loans, and estate planning through Family Investment Company (FIC) structures. We design and implement group structures tailored to your long-term wealth goals.

How It Works

Get started in four simple steps

Changing accountants should be smooth and simple, not disruptive and difficult. Our skilled property accountants help you with every step of changing service providers so that your record-keeping and tax compliance remain intact.

Free Consultation

Set up a free 30-minute consultation call with a UK property accountant. This is your time to discuss your property portfolio, goals, and current setup.

Tailored Proposal

Within 48 hours, we will analyse your individual needs and provide you with a personalised, fixed-fee solution.

Smooth Handover

We call your present accountant and coordinate everything for a seamless changeover.

Ongoing Support

Your property accountant continues to help you manage your finances and investments after you join up via phone, email, and video call as part of your set cost.

Why UK Property Tax Accountants

Why Property SPV Investors Trust and Stay With Us

General accountants serve hundreds of industries. We serve one. That singular focus means deeper SPV expertise, faster answers, and better outcomes for every property investor we work with.

Dedicated Named Accountant

You will always work with a single, named Chartered Accountant who knows your companies, your portfolio and your goals intimately, not a call centre or a rotating team.

ACCA Registered Auditor

Registered as auditors in the United Kingdom by the Association of Chartered Certified Accountants, providing you with expert advice you can rely on and trust completely.

Transparent Fixed Fees

You will never receive an unexpected invoice. All fees are fixed, all-inclusive and agreed upfront, with no hourly rates and no extra charges for additional advice or HMRC queries.

}

Proactive Tax Reviews

We run quarterly tax reviews throughout the year, not just at year-end, so your corporate structure and tax position are constantly optimised as your portfolio evolves.

Cloud Accounting Technology

As Xero Platinum Partners and QuickBooks Pro Advisors, we provide real-time financial visibility across your portfolio, fully MTD-compliant and accessible anytime, anywhere.

g

Full Ecosystem of Services

Beyond accounting, we offer cashflow forecasting, legal referrals, commercial mortgage broker introductions and contractor insurance, providing a complete professional ecosystem for your property business.

Client Stories

What our clients say about us

★★★★★

“UK Property Tax Accountant Team saved me over £18,000 in CGT when I sold two properties last year. Their knowledge of available reliefs is extraordinary.  I strongly recommend them. Unlike my previous accountant, they picked up the phone every time.”

James Thornton

Buy-to-Let Landlord · Manchester

★★★★★

“We restructured our entire portfolio into a limited company on their valuable advice. The tax savings pay for their fees many times over and every decision was explained clearly. Moving to them was the best decision we made for our property business.”

Sarah & David Patel

Portfolio Investors · London

★★★★★

“As a property developer I deal with complex VAT, SDLT and CIS issues on every project. They handle everything seamlessly and their proactive advice has saved us significant six-figure sums. Switching from our old firm was completely painless.”

Michael O'Brien

Property Developer · Birmingham

FAQS

Common questions from Property SPV Investors

Do SPV companies pay SDLT?

Yes. SPVs pay SDLT at standard residential rates plus a 5% higher-rate surcharge on all residential purchases above £40,000. For properties costing over £500,000, a flat 17% SDLT rate may apply instead. Reliefs such as Multiple Dwellings Relief and mixed-use relief can reduce the total liability. We review every acquisition for potential SDLT savings before completion.

What is ATED and does my SPV need to pay it?
Annual Tax on Enveloped Dwellings (ATED) applies to UK residential property held in a company and valued above £500,000. However, properties used in a qualifying property rental business are eligible for full relief. We manage all ATED return filings and ensure every available relief is claimed.
How is profit extracted from an SPV tax-efficiently?
The most tax-efficient extraction strategy typically combines a small salary (up to the National Insurance threshold) with dividends (taking advantage of the £500 dividend allowance and lower dividend tax rates). Director loan repayments can also provide tax-free cash extraction up to the amount previously lent to the company. We model the optimal combination for each client annually, accounting for personal tax circumstances.
Why should I use your firm to set up and run my property SPV?

Most landlords worry about getting the structure wrong, missing reliefs, or falling behind on filings as their portfolio grows. Our Property SPV accountants handle everything end‑to‑end – from Companies House setup and banking to annual accounts, Corporation Tax, ATED and landlord‑specific relief, so your SPV is clean, compliant and optimised from day one. We stay close to lenders’ requirements and HMRC rules, giving you a single specialist partner instead of juggling multiple advisers.

How do you help reduce the overall tax burden on my property SPV?

Many SPV owners feel they are paying more tax than necessary because their accountant only “files the numbers” rather than planning ahead. We actively plan around rate thresholds, loan interest, repair costs, management fees and ATED exposure, making sure your SPV uses every legitimate relief and allowance available. Our focus is on long‑term tax efficiency across your whole portfolio, not just getting this year’s return submitted.

Still have questions?

Our property specialist accountants are ready to answer any questions about your specific tax situation with no obligation for an initial conversation.

  • +44 121 262 1528
  • Mon–Fri, 9am–5:30pm

 

Book Free Consultation

Ready to get started?

Reduce your property tax bill

Book a free call with our property specialist accountant. We will review your structure and identify immediate savings opportunities.

  • ACCA Registered
  • Fixed Transparent Fees
  • Onboarded Within 1 Week