1.8 million fixed-rate mortgages mature across 2026. For buy-to-let landlords, this is not a conversation about rates. It is a conversation about tax structure. Section 24 has operated at full restriction since April 2020. A higher-rate taxpayer refinancing a £140,000 North East BTL in personal name faces an effective annual tax cost of £2,054. The same property in a limited company SPV carries £584 at the 19 per cent small profits rate. That is a £1,470 gap on one property. Across five, £7,350 before any other variable. There is also an April 2026 change to Section 162 incorporation relief that most landlords have not yet read. It now requires a manual claim on the tax return. That matters if you are considering restructuring this year. Full analysis, worked example, and decision framework here: https://www.klappropertygroup.com/blogs/btl-limited-company-vs-personal-name-in-2026-the-refinance-tax-decision-every-landlord-faces #BTLLandlord #Section24 #LimitedCompany #PropertyInvestment2026 #BTLRefinance #KLAPPropertyGroup

Posted by Keeshan at 2026-06-11 07:59:20 UTC