Landlord & Property SPV Packages
with Zero Added VAT
Personal property tax returns (SA100/SA105), Section 24 mortgage interest relief calculations, and Corporate Buy-to-Let SPV accounts for landlords across Chester, the Wirral, Liverpool, and UK-wide. Whether you hold a single rental property in your own name, manage an HMO portfolio, or invest through a Limited Company SPV, our fixed monthly packages start from £65/month with zero added VAT.
Transparent, Fixed-Fee
Landlord Packages
Our fixed monthly packages cover your annual rental property accounts, UK property tax pages (SA105), Section 24 mortgage interest tax credit calculations, and routine HMRC correspondence with no year-end billing surprises. Because we do not add VAT to our fees, the price quoted is the exact amount you pay across Chester, the Wirral, Liverpool, and UK-wide.
Whether you hold a single buy-to-let in your own name, manage a residential portfolio, or need quarterly reporting under Making Tax Digital (MTD for ITSA) (mandatory from April 2026 for qualifying gross income over £50,000, and from April 2027 for £30,000+), choose your monthly tier below.
Zero Added VAT on All Landlord Packages
Save 20% Out-of-PocketKeep More of Your Net Rental Yield: Residential lettings are exempt from VAT, meaning private landlords cannot reclaim VAT charged on accountancy fees. At Phillips & Co, our £65/month Essential package costs £65 total—saving you 20% out-of-pocket every month compared to VAT-registered firms.
Essential
Single Buy-to-Let & Small Portfolios
- Annual property income & expenditure accounts for 1 to 2 rental properties
- Full personal Self-Assessment tax return (SA100 + SA105)
- Section 24 mortgage interest 20% tax credit calculations
- Review of allowable repairs, letting agent fees & replacement of domestic items relief
- Online HMRC submission, tax payment schedule & year-round written advice
Portfolio
Growing Portfolios (3 to 5 Properties)
- Annual property income & expenditure accounts for 3 to 5 rental units (non-MTD)
- Includes everything in the Essential (£65/mo) package
- Property-by-property profitability tracking & Section 24 tax modelling
- Setup & support with your cloud software (Xero or FreeAgent)
- Written tax comparisons (Personal vs. SPV) ahead of future property purchases
MTD Compliant
Quarterly HMRC Updates & Year-End
- Full annual property accounts & tax reliefs (covers up to 3 rental units as standard)
- 4x Quarterly MTD digital updates prepared & submitted to HMRC
- Year-End Final Declaration preparation & online HMRC filing
- Xero or FreeAgent digital linking to avoid HMRC late-filing penalty points
- Quarterly bookkeeping checks & running Income Tax estimates
Expanding Portfolios & Additional Properties
Managing a larger portfolio? We scale fees clearly across both standard and MTD packages with no hidden extras:
- Base Package Allowance: Covers up to 5 properties on our standard Portfolio Package (£95/month) or up to 3 properties on our MTD Compliant Package (£145/month).
- Each Additional Property: Add +£20/month (No VAT) per additional rental unit above your base tier allowance.
- MTD Mandate Thresholds: Where combined qualifying gross rental and self-employed income exceeds £50,000 (April 2026) or £30,000 (April 2027), the MTD Compliant tier applies.
Jointly Owned Properties (Spouses & Co-Owners)
Our standard packages include one primary Self-Assessment tax return (SA100 + SA105). If rental properties are jointly owned with a spouse, civil partner, or co-investor requiring a second tax return filed with HMRC:
- Second Joint Return: Add +£25/month (or £275/year billed on completion, No VAT) for full property profit apportionment and the second SA100/SA105 submission.
- Form 17 & Deed of Trust Elections: Standalone beneficial ownership split modelling and HMRC Form 17 submissions are available at a fixed fee of £295 (No VAT).
Property Types, Software Ownership & Bookkeeping Standards
Standard package fees apply to single-household residential lets (ASTs) where letting statements and bank records are kept reasonably up to date.
Add +£25 to £30/month per HMO property (No VAT) to cover multi-room tenancy schedules, room-by-room rent reconciliations, and communal utility bills.
Short-term serviced accommodation and holiday lets are quoted in writing based on booking volume, platform payouts (Airbnb, Booking.com), and VAT thresholds.
As a Certified Xero Partner (also supporting FreeAgent, Dext, and IRIS OpenSpace), cloud subscriptions are held directly in your name. If historical records need reconciling before filing, we agree a fixed one-off catch-up fee in advance.
Section 24 Tax Calculator:
Personal Ownership vs. SPV Limited Company
Under Section 24 (ITTOIA 2005 s.272A), individual landlords cannot deduct mortgage interest from rental income before tax, receiving only a basic-rate (20%) tax reduction instead. Enter your annual rental figures below to compare personal ownership against retaining profits inside a Limited Company SPV—supported by our ACCA property tax team across Chester, the Wirral, Liverpool, and UK-wide.
Mortgage interest is not deductible from rental income. You are taxed at your marginal rate on the full profit before interest, minus a 20% tax credit (capped at property profit under s.272B).
Mortgage interest is 100% deductible as a corporate loan relationship expense before Corporation Tax (19% small profits rate up to £50k), leaving more cash inside the SPV to pay down debt or reinvest.
*Figures compare annual tax payable where net rental profits are retained within a Limited Company SPV for mortgage paydown or deposit reinvestment. Personal dividend tax (or director loan repayment rules) applies if funds are extracted for personal spending. Written Next-Purchase SPV Tax Comparisons (for 1–2 planned acquisitions) are £250 (No VAT), and full Portfolio Incorporation Feasibility Reviews (s.162 CGT & SDLT structuring) start from £1,950 (No VAT).
Thinking of Using a Limited Company
for Your Properties?
With Section 24 mortgage interest restrictions in full effect, many landlords across Chester, the Wirral, Liverpool, and UK-wide now purchase new buy-to-let properties through a Limited Company Special Purpose Vehicle (SPV).
Holding investment property inside an SPV allows the company to deduct 100% of mortgage interest as a corporate loan relationship expense and pay Corporation Tax (from 19%) rather than higher-rate personal Income Tax. Where you already hold properties personally, transferring them into a company requires a careful written review of Stamp Duty Land Tax (SDLT) and Capital Gains Tax (CGT) before any transfer takes place.
Buying Next? Written SPV Comparison
Request our Written Next-Purchase SPV Review for £250 (No VAT) before buying your next 1 to 2 properties. We compare your personal Section 24 tax position against purchasing inside an SPV Limited Company, factoring in SPV mortgage rates and dividend extraction. (Note: Incorporating an existing portfolio of 3+ properties via Section 162 TCGA 1992 & SDLT structuring is scoped as a written Tax Structuring Memorandum from £1,950, No VAT).
Ready to Incorporate? Property SPV Formation
We handle the Companies House incorporation of your property SPV, registering the exact property SIC codes (68100 Buying and Selling of Own Real Estate & 68209 Other Letting and Operating of Own or Leased Real Estate) required by buy-to-let mortgage lenders, alongside articles of association and share certificates.
Already Have a Property SPV?
Fixed monthly accounting packages for residential property SPV limited companies—all with zero added VAT:
Holding / Single-Asset SPV
Built for property holding companies or SPVs managing a single buy-to-let property with straightforward rental receipts and mortgage payments.
- Statutory annual accounts, Balance Sheet & iXBRL Companies House filing
- Corporation Tax computation & online CT600 return submission to HMRC
- Annual Confirmation Statement (CS01) preparation & filing included (statutory £50 Companies House fee recharged at cost)
- Director's Loan Account (DLA) deposit tracking & repayment schedules
Active / Multi-Asset SPV
Built for active property SPVs managing 2 to 4 rental properties, ongoing property refurbishments, or multiple mortgage facilities. (For 5+ SPV properties: add +£25/month per additional property).
- Includes statutory annual accounts, CT600 return & CS01 filing (statutory £50 Companies House fee recharged at cost)
- Multi-property letting agent statement reconciliations & tenant deposit tracking
- Capital vs. Revenue refurbishment review & replacement of domestic items relief (CTA 2009 s.250A)
- Director's Loan Account (DLA), inter-company loan & dividend planning
Important Property & Tax Scope Notes
Property Sales & 60-Day Capital Gains Tax Returns
While annual accounts include year-end disposal reporting, HMRC's mandatory 60-Day UK Residential Property CGT Return (required within 60 days of completion when an individual sells a UK residential property at a taxable gain) is a separate standalone service. Fixed fees for 60-day CGT computations and HMRC submissions start from £395 per disposal (No VAT), plus £150 where a jointly owned property requires a second simultaneous return for a spouse or co-owner.
100% Direct Data Ownership & Software Licences
As a Certified Xero Partner (also supporting FreeAgent, Dext, and our encrypted IRIS OpenSpace portal), cloud software subscriptions are held directly in your company's name. You retain 100% ownership and control of your SPV bookkeeping records with no accountant lock-in.
Bookkeeping Records & Catch-Up Work
Our fixed monthly fees assume bank feeds, mortgage statements, and letting agent statements are kept reasonably up to date. Where prior-year records need reconciling or bringing up to date before statutory accounts can be prepared, we agree a fixed one-off catch-up bookkeeping fee in writing before starting work.
In-Depth Package Breakdowns:
Exactly What Is Included
We set out our scope clearly so you know exactly what is covered in your monthly fee before you join. Below is the full breakdown of the rental accounts, UK property tax schedules (SA105), Section 24 calculations, and ongoing written tax advice included in each tier—all with zero added VAT across Chester, the Wirral, Liverpool, and UK-wide.
The Essential Package
Built for private landlords managing 1 to 2 residential rental properties who want their annual rental accounts, Section 24 mortgage interest tax credits, and Self-Assessment return (SA100/SA105) prepared accurately with no surprise bills.
Annual Property Accounts Preparation
- Allowable Expense Review: Full review of your letting agent statements, safety certificates (Gas Safe, EICR), landlord insurance, ground rent, and service charges so every legitimate deduction is claimed.
- Section 24 Finance Cost Relief: Calculation of your 20% basic-rate tax reduction on residential mortgage interest and eligible arrangement fees (ITTOIA 2005 s.272A–272B).
- Repairs vs. Capital Improvements: Clear separation between revenue repairs (deductible against rental income immediately) and capital improvements (recorded to reduce future Capital Gains Tax).
Self-Assessment Tax Return (SA100 & SA105)
- Combined Personal Income Calculation: Full calculation of your personal tax position across your net rental income, PAYE salary, company dividends, pension income, and bank interest.
- Online HMRC Filing: Preparation and electronic submission of your SA100 return and SA105 UK property pages directly to HMRC.
- Clear Payment Schedule: Written confirmation of your balancing payment and January/July Payments on Account well ahead of the HMRC deadline.
Year-Round Written Tax Advice & HMRC Representation
- Clear, Written Property Tax Advice: Year-round email support and researched written tax advice from senior ACCA accountants across Chester, the Wirral, Liverpool, and UK-wide, alongside encrypted document sharing via IRIS OpenSpace.
- Registered HMRC Tax Agent: Full authority to deal with HMRC on your behalf, checking PAYE tax codes, Payments on Account, and routine correspondence.
The Portfolio Package
Built for landlords managing 3 to 5 residential rental properties below the mandatory MTD turnover threshold. (For non-MTD portfolios of 6+ properties: add +£20/month per additional rental property).
Property-by-Property Yield Tracking
- Individual Property Schedules: We track rental income and expenditure for each property separately so you can see the net yield and cash flow of every unit in your portfolio.
- Portfolio Overhead Apportionment: Clear allocation of portfolio-wide landlord insurance, mortgage broker fees, and mileage across your property records.
- Replacement of Domestic Items Relief: Claiming statutory relief (ITTOIA 2005 s.311A) when replacing furnishings, carpets, curtains, and white goods across multiple tenancies.
Cloud Software Setup & Next-Purchase Advice
- Xero & FreeAgent Setup: As a Certified Xero Partner (also supporting FreeAgent and Dext), we help configure your bank feeds and property tracking categories.
- 100% Direct Data Ownership: Your cloud software subscription stays in your own name so you retain full ownership of your property records at all times.
- Next-Purchase Structuring Guidance: Written guidance ahead of future property acquisitions on whether to buy personally, jointly with a spouse, or inside a Limited Company SPV.
The MTD Compliant Package
Full quarterly digital reporting for up to 3 rental properties. Built for landlords with qualifying gross income over £50,000 complying with Making Tax Digital for ITSA (from April 2026), and landlords over £30,000 preparing ahead of the April 2027 mandate. (For 4+ MTD properties: add +£20/month per additional rental property).
4x Quarterly MTD Updates & Final Declaration
- 4x Quarterly HMRC Digital Submissions: Rather than a single annual return, we check your digital property records and submit your four mandatory quarterly income and expense updates to HMRC every three months.
- Year-End Final Declaration: After the 5 April tax year-end, we review all four quarterly updates, apply your Section 24 finance cost relief and accounting adjustments, and file your statutory Final Declaration.
- Late-Filing Penalty Protection: Scheduled quarterly reminders and timely submissions to protect you from HMRC's points-based late-filing regime.
MTD Digital Linking & Running Tax Estimates
- Compliant Digital Links: We link your Xero or FreeAgent property ledger directly to HMRC's MTD API gateway so your digital records meet statutory requirements.
- Digital Receipt Capture: Guidance on uploading letting agent statements, contractor invoices, and safety certificates via Dext or your cloud app.
- Quarterly Tax Visibility: Updated estimates of your accruing personal Income Tax liability after each quarterly update so you can set aside the right tax buffer.
Ready for Straightforward Property Tax Accounting?
Get Your Fixed Quote Today
Whether you hold a single buy-to-let in your own name, invest through a Limited Company SPV, or need quarterly reporting under Making Tax Digital (MTD for ITSA), our ACCA chartered certified team handles the entire handover across Chester, the Wirral, Liverpool, and UK-wide—with zero added VAT on our fees.