Landlord glossary
Plain English definitions of the tax, Making Tax Digital, compliance and tenancy terms UK landlords meet.
Making Tax Digital
Landlord tax
- Allowable expenses
- Capital Gains Tax (CGT)
- Capital vs revenue expenditure
- Cash basis
- Finance cost restriction
- Furnished holiday lets (FHL) abolition
- Payments on account
- Private residence relief
- Property allowance
- Property losses
- Rent a Room scheme
- Replacement of domestic items relief
- SA105 (UK property pages)
- SDLT higher rates surcharge
- Section 24
- Self Assessment
Compliance and safety
- Article 4 direction
- Awaab's Law
- Decent Homes Standard
- Deposit protection
- EICR (Electrical Installation Condition Report)
- Energy Performance Certificate (EPC)
- Gas safety certificate (CP12)
- HMO (House in Multiple Occupation)
- HMO licence
- How to Rent guide
- Landlord ombudsman
- Legionella risk assessment
- MEES (Minimum Energy Efficiency Standard)
- Prescribed information
- PRS database (landlord register)
- Right to Rent
- Selective licensing
- Smoke and carbon monoxide alarms