Knowledge Centre
Tax & Legal
IREIS insights in Tax & Legal.
Knowledge Centre · Tax & Legal · 17 articles
Selling UK Property as an Overseas Landlord: CGT Reporting, Tax and Taiwan Repatriation Guide 2026
When a Taiwan-based overseas landlord sells a UK residential property, the first priority is not the exchange rate — it is the mandatory 60-day NRCGT return that HMRC requires from every non-resident seller, whether or not any tax is due. This guide covers the full process: how UK Non-Resident Capital Gains Tax works for the 2025/26 tax year (18% or 24%, with a £3,000 Annual Exempt Amount), the step-by-step process for repatriating sale proceeds to Taiwan via SWIFT, and how the UK-Taiwan Double Taxation Agreement lets sellers credit UK CGT paid against any Taiwan Minimum Income Tax on the same gain. IREIS Properties walks you through every step from completion day to funds arriving in Taiwan.
2026-09-11
Section 24: How Much Tax Do You Pay on UK Rental Income? (2026 Guide)
Under Section 24, individual UK landlords receive a 20% tax credit on mortgage interest — not a deduction. For a higher-rate taxpayer with £18,000 rent and £8,000 mortgage interest, that distinction adds £1,600 to the annual tax bill versus the pre-2017 rules. This IREIS Properties guide walks through the exact six-step calculation, three worked examples across all income tax bands, the Non-Resident Landlord Scheme obligations for overseas buyers, and the new property-specific tax rates arriving in April 2027.
2026-09-10
UK Leasehold and Freehold Reform Act 2024: Complete Overseas Buyer Guide for 2026
The Leasehold and Freehold Reform Act 2024 received Royal Assent in May 2024 — the most significant UK residential property reform in decades. In 2026, some provisions are already in force (no two-year qualifying wait, expanded Right to Manage), but 990-year lease extensions and abolition of marriage value are still pending the next round of legislation. This guide maps what overseas buyers can benefit from now, and what to expect next.
2026-09-04
UK Property Tenure: Leasehold vs Freehold
The essential UK property tenure terms explained: leasehold vs freehold, share of freehold, ground rent (the 2022 reform and where it stands), service charges, lease length and the 80-year watch line, EWS1 and external-wall fire safety, joint tenancy vs tenancy in common, and whether overseas buyers qualify as first-time buyers. From IREIS' London advisers.
2026-09-01
Share of Freehold vs Leasehold: What It Means for London Property Buyers
Share of freehold means flat owners collectively hold the building’s freehold — giving residents control over lease extensions, service charges, and building management. This dedicated guide from IREIS Properties explains how share of freehold works in practice, how it differs from standard leasehold, what the Leasehold and Freehold Reform Act 2024 changes, and what overseas buyers should verify before purchasing.
2026-07-22
UK Non-Resident Landlord Scheme: Withholding Tax & Exemption Guide 2026
If you own UK rental property while living abroad, your rental income may have 20% basic-rate income tax withheld before it reaches you under the Non-Resident Landlord (NRL) Scheme. IREIS Properties explains who must withhold, how the deduction is calculated, how to apply for NRL1 exemption, and why Self Assessment obligations continue even after exemption is granted — a practical guide for Taiwanese and overseas Chinese investors.
2026-07-17
Added to the UK Title Deed: Does the 5% SDLT Surcharge Apply?
If a parent who already owns a home is named as a joint buyer on the title deed of a child's UK property, the 5% additional dwelling SDLT surcharge almost certainly applies — to the whole transaction. IREIS Properties explains exactly how the joint-buyer rules work, what happens to first-time buyer relief, how a transfer of equity differs from a purchase, and which alternative structures can preserve a cleaner stamp duty outcome for families buying together in London.
2026-07-15
The 2% Non-Resident Stamp Duty Surcharge: Overseas Buyer Guide 2026
Yes — overseas buyers who are not UK resident under Stamp Duty Land Tax rules pay a 2% surcharge on top of every standard and additional-dwelling rate. This guide from IREIS Properties explains who counts as non-resident for SDLT purposes (the 183-day rule), how the surcharge stacks with other rates, when a post-completion refund is available, and how a joint purchase with a UK-resident spouse changes the picture. Nationality does not determine your position — physical presence does.
2026-07-01
UK Property Costs & Taxes: An Overview
A complete map of the costs and taxes of buying UK property: one-off costs (stamp duty via calculator, legal fees), holding costs (how Council Tax works and who pays, service charge, ground rent), letting tax (Section 24 and personal vs company, CGT and the non-resident 60-day report), overseas mortgages, yield and currency exchange. From IREIS' London advisers.
2026-07-01
Gift Cash or Buy Property for Your Child?
Helping a child study or settle in the UK? You can gift cash and let them buy, buy directly in the child's name, or co-own. These routes diverge sharply on inheritance tax, stamp duty and how title is held. IREIS Properties walks you through each decision point with composure and authority, so you can choose the path that fits your family's long-term plans before a single document is signed.
2026-06-21
Non-Resident CGT and the 60-Day Rule
Non-UK residents do pay UK Capital Gains Tax on gains from selling UK residential property, and must report and pay within 60 days of completion via HMRC — even when no tax is due. IREIS Properties sets out the 2025/26 rates, annual exempt amount, and the rebasing rules for property held before 2015.
2026-06-21
London New-Build Buyers: EPC 2030 Rules and Leasehold Reform
In 2026 the UK is advancing two market-reshaping regulations at once: the EPC band C deadline for 2030 and leasehold reform. Using verified official sources, this guide explains how the new rules affect the long-term value of London new-builds, and offers a ready-to-use viewing checklist to help overseas buyers pick homes that stand the test of the next decade.
2026-06-18
Why Asian Buyers Choose IREIS Properties: A Trilingual London Agency
Buying UK property from Taiwan, Hong Kong or Singapore is far easier with a London-based, trilingual partner on the ground. IREIS Properties guides overseas Chinese and wider Asian buyers through every stage — search, due diligence, completion and lettings — in English, Mandarin and Cantonese, so nothing is lost in translation or in the gap between time zones.
2026-06-10
London Buy-to-Let in 2026: Yields, Tax and the Renters’ Rights Act
A practical guide for UK buy-to-let investors in 2026: how rental yields stack up across London zones, why most landlords now use limited company SPV structures, and what the Renters’ Rights Act means for your portfolio.
2026-05-28
HK Buyers UK Property Complete Q&A: 2026 Practical Guide
A complete Q&A guide for Hong Kong BN(O) buyers purchasing UK property: mortgage eligibility, stamp duty, the buying process and remote purchasing legal steps — by IREIS Properties.
2026-05-26
IREIS Properties: The UK Property Specialists for Taiwanese Buyers
Meet IREIS Properties: the London-based, Mandarin-speaking consultancy for Taiwanese buyers — who we are, our services, and how to get in touch.
2026-05-22
Why Taiwanese Investors Choose London Property in 2026
Why Taiwanese investors choose London property in 2026: legal certainty, GBP diversification, rental demand and education value — plus the risks to weigh.
2026-05-22Talk to an IREIS adviser
Tell us your budget, area and plans — we’ll introduce the options that fit, without the hard sell.
On desktop? Scan with your phone to start the conversation.