Limited Company and Personal Rental Properties: Separate Records

In your own name

Where does rent from a property in my own name go?

On your own Self Assessment tax return, on the UK property pages (SA105), once it is over the limits HMRC sets.

The first £1,000 is tax-freeGOV.UK calls it the property allowance. If your rental income is more than £1,000 a year, up to £2,500, you contact HMRC.GOV.UK, Renting out a property: paying tax
Above that, it goes on a Self Assessment returnYou report it on a Self Assessment tax return if it is more than £2,500 after allowable expenses, or more than £10,000 before them.GOV.UK, Renting out a property: paying tax
On the UK property pages (SA105)The SA105 supplementary pages are where UK property income is recorded on the SA100 tax return.GOV.UK, Self Assessment: UK property (SA105)
Mortgage interest reduces your tax, not your profitThe interest on a loan to buy a residential property you let is not deducted from your profit. It goes in box 44 and is used to work out a reduction in your Income Tax.HMRC, UK property notes 2026, boxes 26 and 44

Making Tax Digital

Does Making Tax Digital apply to my company’s properties?

Making Tax Digital for Income Tax is, in GOV.UK’s words, a new way for sole traders and landlords to do Self Assessment. A company does not do Self Assessment: it files a Company Tax Return. So only the properties in your own name come into it.

Qualifying income is turnover, before expensesIt is your total income from self-employment and property, before expenses, based on the tax return you sent the year before.GOV.UK, Work out your qualifying income for Making Tax Digital for Income Tax
Dividends from your own company do not countGOV.UK lists dividends, including those from your own company, among the income that does not count towards qualifying income.GOV.UK, Work out your qualifying income for Making Tax Digital for Income Tax
A jointly owned property counts at your shareYour share of the property’s income counts towards your qualifying income.GOV.UK, Work out your qualifying income for Making Tax Digital for Income Tax
The datesQualifying income over £50,000 on the 2024 to 2025 return, from 6 April 2026; over £30,000 on the 2025 to 2026 return, from 6 April 2027; over £20,000 on the 2026 to 2027 return, from 6 April 2028.GOV.UK, Find out if and when you need to use Making Tax Digital for Income Tax

In a limited company

Where does a limited company’s rental income go?

On the company’s own tax return. A limited company pays Corporation Tax on its profits and reports income from a property business on its Company Tax Return (CT600), in box 190.

The company pays Corporation TaxCorporation Tax is paid on profits from doing business as a limited company, and for property owned by a company the rental income is counted the same way as any other business income.GOV.UK, Corporation Tax; Renting out a property: paying tax
It goes on the Company Tax Return (CT600)Box 190 of the CT600 is “Income from a property business”, where the company enters its property income.GOV.UK, Completing your Company Tax Return (CT600)
Not on your SA105The company’s rent is the company’s income, taxed on the company, so it does not go on your own UK property pages.GOV.UK, Corporation Tax; Self Assessment: UK property (SA105)

Mortgage interest

Is mortgage interest treated the same in a limited company?

No. The restriction on finance costs, often called Section 24, applies to individual landlords. HMRC’s Property Income Manual says companies carrying on a property business are not affected.

For you: a reduction in Income TaxResidential loan interest is not taken off your profit. It goes in box 44 of your UK property pages and reduces your Income Tax instead.HMRC, UK property notes 2026, box 44
For the company: an allowable expenseA company paying Corporation Tax can claim interest on property loans as an allowable expense. An individual landlord who pays Income Tax cannot.GOV.UK, Renting out a property: paying tax; HMRC Property Income Manual, PIM2054

Owned jointly

How do I report a property I own jointly with someone?

Each owner reports their own share. On the UK property pages you put only your share of the income and expenses.

Tick the joint box and enter your shareIf you own and let property jointly, you put an X in box 3, and only your share of the income and expenses goes on your UK property pages.HMRC, UK property notes 2026, box 3
Married and living together: equal sharesHMRC taxes your shares equally if you live with your spouse. If your shares are different and you want the income split in line with them, you fill in Form 17, Declaration of beneficial interests in joint property and income.HMRC, UK property notes 2026, box 3
Your share counts for Making Tax DigitalYour share of the property’s income counts towards your qualifying income.GOV.UK, Work out your qualifying income for Making Tax Digital for Income Tax

In practice

How do I keep the company’s records and my own apart?

Give every property one owner in your records, and put every cost against the property it belongs to, so the two sets of figures never mix.

Mark who owns each propertyYou, the company, or someone else. Everything else follows from that one answer.
Keep the money apart tooRent for a company property paid into the company’s bank account, and yours into yours, keeps the bank statements and the books in step.
Put each cost against the property it belongs toA cost with no property has no owner in the records, so it is easy for the company’s insurance or agent’s invoice to end up in your own figures.
Log journeys against the property visitedA journey then follows the property’s owner, the same as its rent and costs.
Give each accountant their own figuresYour return is prepared from your properties; the company’s accounts from the company’s.

Exactly what it does

What LetCompliance does with a company’s properties, and what it does not

Setting a property’s tax treatment is on every plan. The SA105 tax pack it feeds is on every paid plan, from £7.99 a month.

Does

Asks of each property: “Whose tax return is this property in?”
Leaves company and excluded properties out of the SA105 tax pack and its CSV, the Making Tax Digital quarterly and year-end figures, the Section 24 figures and the accountant link
Keeps them in the portfolio, rent, tenancies, certificates, repairs, Finance totals and reports
Uses your ownership share for the properties in your own return
Reads both settings from a spreadsheet, for new properties and for ones already in the account

Does not

Prepare a company’s accounts or its Company Tax Return (CT600)
Tell two companies apart: every company property is marked “A limited company’s”, whichever company holds it
Send anything to HMRC for a company: the Making Tax Digital connection is your own, as an individual
Decide your share of a jointly owned property, or send Form 17

FAQs

What landlords with a company and personal properties ask

Do I report my limited company’s rent on my own tax return?

No. Rent from a property the company owns is the company’s income: the company pays Corporation Tax on the profit and reports it on its Company Tax Return (CT600), in box 190. Your own UK property pages (SA105) cover the properties in your own name.

Does Making Tax Digital for Income Tax apply to a limited company?

GOV.UK describes Making Tax Digital for Income Tax as a new way for sole traders and landlords to do Self Assessment, and a company files a Company Tax Return instead, so the company’s properties are not part of it. Only the properties in your own name count towards your qualifying income, and dividends from your own company do not count.

Does Section 24 apply to properties in a limited company?

No. HMRC’s Property Income Manual says companies carrying on a property business are not affected by the restriction on finance costs, and GOV.UK says a company paying Corporation Tax can claim interest on property loans as an allowable expense, which an individual landlord who pays Income Tax cannot.

Can I keep company and personal properties in one LetCompliance account?

Yes. Mark each company property as “A limited company’s”. Its rent, costs, certificates and tenancies stay in the same account, and it is left out of your SA105 figures, your Making Tax Digital updates and your accountant’s link.

How do I mark company properties when I import a spreadsheet?

Add a tax treatment column with personal, company or excluded for each property; “Ltd”, “limited company” or a name ending in Ltd or Limited reads as company. Add an ownership share column, 1 to 100, for a property you own jointly. Both columns are read for personal landlord accounts, for new properties and for ones already there.

Does LetCompliance prepare my company’s accounts?

No. It does not prepare a company’s accounts or its Company Tax Return (CT600). It runs the company’s properties alongside yours, and the Income and expenses by property report gives their figures for any date range to whoever prepares the company’s accounts.

The guide to giving your accountant access to your rental accounts covers the read-only link, and the Making Tax Digital guide covers the thresholds and the quarterly deadlines.

Plans from £7.99 a month

Every property in one account, and only yours in your tax return

Company and excluded properties stay out of your SA105 and Making Tax Digital figures, while their rent, costs and certificates stay with the rest of the portfolio. The SA105 tax pack is on every paid plan.

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Sources

UK tax, from GOV.UK and HMRC. General information, not tax advice. Last reviewed 1 October 2026.