Updated October 2026 · Fraser Bond
Tax · Structures
Personal ownership, company management
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Mgmt feearm's length
Leaseto company?
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In short: If you own a property personally, the rental income is generally taxed on you, even if your company manages it. Your company can charge a genuine, arm's-length management fee, which is deductible for you and taxable in the company, but HMRC challenges arrangements designed only to shift income. Leasing the property to your own company, which then sublets, is another structure with its own tax, mortgage and SDLT implications. Take specialist tax advice before setting anything up.
Frequently asked questions
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Can my company receive the rent?
Usually the income remains yours for tax.
Can my company charge me a fee?
Yes, at a commercial rate.
