Income tax on property income rises to 22/42/47% from 6 April 2027.9 months to go What it means →

    CommercialPropertyKiln

    Disclaimer

    Last updated: July 2026

    General guidance, not professional advice

    The information published on CommercialPropertyKiln (commercialpropertykiln.co.uk) is provided for general information only. It is not intended to constitute, and should not be relied upon as, professional advice of any kind, including but not limited to:

    • Legal advice, including the Landlord and Tenant Act 1954, lease renewal, forfeiture, dilapidations and disputes
    • Tax advice, including SDLT, LBTT and LTT, VAT and the option to tax, capital allowances, corporation tax, CGT and inheritance tax
    • Business rates, including rateable values, reliefs, appeals and mitigation
    • Regulated financial and pension advice, including commercial mortgages and holding property in a SIPP or SSAS
    • Compliance advice, including MEES, fire safety, asbestos, electrical, water and accessibility

    Always seek professional advice

    Before making decisions based on this site, consult a qualified professional (a property solicitor, a specialist accountant, a chartered surveyor, a tax adviser, or a regulated financial adviser) who can advise on your circumstances and jurisdiction.

    Not regulated advice

    CommercialPropertyKiln is not authorised or regulated by the Financial Conduct Authority. We do not give regulated advice on mortgages, investments, pensions or insurance. Information on these topics is general background only.

    Accuracy

    We check every rate, threshold and legal status against the primary source, and we distinguish what is law from what is only proposed. However, legislation and rates change. Pages carry a review date. Where figures are date-stamped, check for updates if you are reading later.

    Limitation of liability

    To the fullest extent permitted by law, Kiln Guides Ltd (trading as CommercialPropertyKiln) accepts no liability for any loss or damage arising from the use of, or reliance on, the information on this website. Nothing in this disclaimer excludes liability for death or personal injury caused by negligence, fraud, or anything that cannot be excluded by law.

    In plain English

    We built CommercialPropertyKiln because UK commercial property landlords deserve clear, joined-up guidance without a paywall or a professional fee just to understand the basics. But we are not your solicitor, accountant or surveyor. Use this site to get informed, then get proper advice when the stakes are real.

    Operated by Kiln Guides Ltd (trading as CommercialPropertyKiln).