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BTL changes...have I got this right.

Can anyone pls confirm if I understand the BTL changes?
If someone rented 3 properties at £500 rent pcm each giving £1500 total rent a month but the combined mortages were the same £1500 a month.
Under the present system there would be no tax to pay as there was no profit.
Do I understand the new system as tax due on the rent @ 20%=£300.00 pcm before paying the mortgage?
Could you please confirm if this correct?
Thank you

Comments

  • The capital repayments of the mortgage has never been allowable - only the interest.
  • jjlandlord
    jjlandlord Posts: 5,099 Forumite
    Assuming that you are a higher tax payer and the mortgages are interest only, and that I understood the proposal, you would have a taxable profit of £750 and thus pay £300 in tax (40% of £750).
  • Innys1
    Innys1 Posts: 3,434 Forumite
    jjlandlord wrote: »
    Assuming that you are a higher tax payer and the mortgages are interest only, and that I understood the proposal, you would have a taxable profit of £750 and thus pay £300 in tax (40% of £750).

    Where have you got the £750 taxable profit from?

    Income is £1,500, mortgage interest is £1,500.
  • jjlandlord
    jjlandlord Posts: 5,099 Forumite
    edited 9 July 2015 at 6:40PM
    Innys1 wrote: »
    Income is £1,500, mortgage interest is £1,500.

    Yes, but the reduction of the tax-relief essentially means that only half the interests are an allowable expense for higher tax payers.
    Thus, for tax purpose the profit would be £1500 - £750 = £750. Taxed at 40%.

    Edit:
    If in the 45% bracket then even less to half the interests would be allowable, 44.44% to be precise.
  • scousedave
    scousedave Posts: 229 Forumite
    Just to confirm that I'm a lower tax payer as I work only 2 days a week due to being a single dad.
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