The following table is a summary showing the differences between individual and corporate landlords:

Individual landlord

Corporate landlord

Relief as an expense of the business

Commercial – Yes.

Residential – part allowed until 2019–20, balance relieved against ‘post-tax profits’ as tax reducer at basic rate. From 2020–21 tax reducer only.

Not included in business profits but relieved separately as non-trading deficit. Relief available at prevailing corporate tax rates

Residential property restriction?



Current year relief for excess interest against other profits

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