Property Ownership Decision Tree
Which property ownership structure is best for you? Personal Ownership or SPV? Answer the questions below to find out.
Question 1 of 9
Additional Personal Ownership Tips
- Split ownership smartly: Use tenants in common and Form 17 to assign income where most tax-efficient.
- Claim all deductions: Repairs, lettings fees, insurance, accounting, etc.
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Use allowances:
- £12,570 personal income tax allowance
- £1,000 property income allowance (alternative to expense deduction)
- £3,000 CGT allowance (doubles for spouses)
- Children 18+ can hold shares: shifts income to lower tax bracket (be mindful of CGT/SDLT on transfer).
Final Cheat Sheet
| Scenario | Personal Ownership | SPV Ownership |
|---|---|---|
| One-off, low-income buyer | Yes | No |
| High-income landlord | No | Yes |
| Mortgage-heavy deal | Maybe (interest relief capped) | Yes (fully deductible) |
| Reinvesting profits | No | Yes |
| Involving partners or scaling portfolio | No | Yes |
| Using spousal allowances | Yes | No |
| Estate/succession planning | Maybe | Yes |