Unincorporated

Income Tax Rates - 20/40%

Incorporated

Corporation Tax Rates - 21/29.75/28%

Tax on chargeable gain on disposal (Unincorporated)

18% on excess (Above exempt amount)

Tax on chargeable gain on disposal (Incorporated)

Corporation Tax Rates

Maximum letting exemption relief

£40,000

Landlord's energy saving allowance
(Maximum claim for income tax payers)

£1,500

Maximum claim for Corporate Landlords

£1,500

Basis claimable

Claim per property

Rent a room scheme income exemption

£4,250