Limited Company and Portfolio Landlords in 2027
How lenders assess SPVs, portfolios and let-to-buy, and what the 2027 tax, tenancy and energy changes mean for your plans.
- Three routes, one question: how do you hold your property?
- Limited company buy-to-let: SPVs and director guarantees
- Tax and rules that matter in 2027
- Who counts as a portfolio landlord
- How portfolio underwriting works
- Interest cover ratios, stress rates and top slicing
- Refinancing a portfolio
- Let-to-buy and consent to let
- Renters' Rights Act and energy efficiency
- Costs and timeline
- Tips and tricks, common mistakes and a checklist
- How OMB can support you
The short version
Landlords are rarely one case. You might hold property through a company, own four or more mortgaged lets, or be keeping your home to rent out as you move. This guide explains how lenders look at each situation and which 2027 rules matter.
- A limited company buy-to-let is usually an SPV, and directors are normally asked for personal guarantees.
- Four or more mortgaged buy-to-let properties makes you a portfolio landlord, so every new application is assessed on the whole portfolio.
- From 6 April 2027, individual property income is taxed at 22%, 42% and 47% in England, Wales and Northern Ireland, while companies pay corporation tax.
- Let-to-buy usually means two mortgages arranged together, and the new home normally attracts the 5% stamp duty surcharge.
- Renters' Rights Act changes and the EPC C target for 2030 should be built into every landlord budget.
- None of this is tax advice, so speak to a qualified accountant before choosing or changing structure.
Choose the structure before the property
Agree ownership with your accountant first, because changing it after you have found a purchase can cost time and money.
What the full guide covers
- Three routes, one question: how do you hold your property?
- Limited company buy-to-let: SPVs and director guarantees
- Tax and rules that matter in 2027
- Who counts as a portfolio landlord
- How portfolio underwriting works
- Interest cover ratios, stress rates and top slicing
- Refinancing a portfolio
- Let-to-buy and consent to let
- Renters' Rights Act and energy efficiency
- Costs and timeline
- Tips and tricks (8), common mistakes (6) and a 11 point checklist
- How OMB can support you, with a fictional worked example
Illustrative example: Priya and Tom
Priya and Tom, a fictional couple, own a flat they are moving out of and want to rent it out while buying a family home. They also each hold a small buy-to-let in joint names. Their adviser first checks the count: with the flat and two lets they hold three mortgaged properties, so they are not yet portfolio landlords. They get a rental estimate for the flat, and model a let-to-buy releasing a modest amount of equity so the rent still covers the stressed interest comfortably. Their accountant suggests any later purchases are discussed before they decide on an SPV. The two applications are timed together, and the stamp duty surcharge is built into the budget. This is a fictional, illustrative case, not a real client, and every case is different.
Names, figures and circumstances are fictional and illustrative only. They do not represent an actual client of Our Mortgage Broker Limited.
Limited Company and Portfolio Landlords in 2027
How lenders assess SPVs, portfolios and let-to-buy, and what the 2027 tax, tenancy and energy changes mean for your plans.
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We are an independent, whole-of-market broker, and our advisers are CeMAP-qualified. We were named Buy-to-Let Mortgage Broker of the Year at the Business Moneyfacts Awards 2023.
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Your home may be repossessed if you do not keep up repayments on your mortgage. Most buy-to-let and commercial mortgages are not regulated by the Financial Conduct Authority. Our Mortgage Broker Limited is authorised and regulated by the Financial Conduct Authority (FRN 944663). Registered in England and Wales, company no. 11358646. Registered office: 23 Berkeley Square, Mayfair, London W1J 6HE. There may be a fee for mortgage advice: we may charge up to 1% of the loan amount, and our typical fee is £500. Your fee agreement sets out the exact fee and when it is payable (at decision in principle, application or mortgage offer); fees are not refundable once due. We usually also receive commission from the lender. Protection and insurance products are subject to underwriting and the policy terms and conditions. This guide is general information only and is not personal advice. Case studies are fictional, illustrative examples and do not represent real clients. Rates, tax and regulatory information are correct as at October 2026 and may change, including at the Autumn Budget on 28 October 2026.