--- title: Autumn Budget 2017 - Property Investors and Landlords description: Here we look at the Chancellor's announcements in 2017s Autumn Budget affecting property investors and landlords. image: https://blog.shorts.uk.com/hubfs/Images/Blog%20images/iStock_000015005343XSmall.jpg --- [![Shorts_logo_White](https://blog.shorts.uk.com/hubfs/New%20Site%202018/Shorts_logo_White.svg "Shorts_logo_White")](https://www.shorts.uk.com/) [Blogs & News](https://blog.shorts.uk.com/) > [Business Taxes](https://blog.shorts.uk.com/topic/business-taxes) # Autumn Budget 2017 - Property Investors and Landlords Scott Burkinshaw - 24 November 2017 ###### Select topic - Please Select - [ Audit ](https://blog.shorts.uk.com/topic/audit) [ Business Taxes ](https://blog.shorts.uk.com/topic/business-taxes) [ Radius – R&D Tax Relief & Patent Box ](https://blog.shorts.uk.com/topic/radius-rd-tax-relief-patent-box) [ Corporate Finance ](https://blog.shorts.uk.com/topic/corporate-finance) [ GENUS Management Accounts ](https://blog.shorts.uk.com/topic/genus-management-accounts) [ VAT ](https://blog.shorts.uk.com/topic/vat) [ Private Client ](https://blog.shorts.uk.com/topic/private-client) [ Payroll ](https://blog.shorts.uk.com/topic/payroll) [ EOT ](https://blog.shorts.uk.com/topic/eot) [ International Taxes ](https://blog.shorts.uk.com/topic/international-taxes) ![featured image](https://blog.shorts.uk.com/hubfs/Images/Blog%20images/iStock_000015005343XSmall.jpg) ###### Here we look at the Chancellor’s announcements in this year’s Autumn Budget affecting property investors and landlords. One area of HM Revenue & Customs’ focus in recent times has been that of property landlords. With the recent restrictions on mortgage interest and higher rates of capital gains tax for residential properties, it appears now that the scope of changes is being widened to include commercial property. **Non-resident disposals of property to be taxed** In recent years, HM Revenue & Customs have introduced the non-resident capital gains tax on residential property, with the introduction of UK non-resident capital gains tax returns to work side by side with this. Following the Autumn Budget, the scope of tax is now to be widened to include “immovable property” which will mainly impact those that own commercial property. The administrative aspects of how this will work in practice are still unclear but it is likely to follow in the steps of the residential disposals. It was also announced that the introduction of the 30 day payment window for capital gains tax on the sale of a residential property will be deferred a year until April 2020. **Extra council tax on empty properties** A continued hit on landlord’s includes the ability for local authorities to increase council tax premiums on empty properties from 50% to 100%. This is expected to increase government revenue by £5 million from 2021-22. **Rent a room relief review** Following the budget, one area in which HM Revenue & Customs are looking to probe further is the topic of rent a room relief. They are going to consider whether it can be tailored better towards longer letting agreements and if it is currently being abused by short term lets such as Airbnb lettings, which are much more like a business than taking in a long term lodger. **Freezing of the Corporate Capital Gains Indexation Allowance** The government have decided to freeze indexation allowance on capital gains disposals made by companies from the 1st January 2018 onwards. The freeze will take place using December 2017’s retail price index. This is the first sign that HM Revenue & Customs are looking into the property held by companies and a sign that more focus may follow. There will be little or no immediate effect, especially since average prices consistently drop at the start of the year, but over time as the allowable cost continues to slip away in real terms this is forecast to be one of the largest contributors to public revenues from this Budget. If you would like to discuss how this year's Autumn Budget affects you, then please do not hesitate to [contact us](https://www.shorts.uk.com/contact-us/). Other related articles: - [Autumn Budget 2017 - Business Issues](https://blog.shorts.uk.com/autumn-budget-2017-business-issues) - [Autumn Budget 2017 - Construction issues](https://blog.shorts.uk.com/autumn-budget-2017-construction-industry-issues) - [Autumn Budget 2017 - Issues affecting Employers](https://blog.shorts.uk.com/autumn-budget-2017-issues-affecting-employers) - [Autumn Budget 2017 - Technology issues](https://blog.shorts.uk.com/autumn-budget-2017-technology-issues) - [Autumn Budget 2017 - Private client](https://blog.shorts.uk.com/autumn-budget-private-client)   ![author](https://blog.shorts.uk.com/hubfs/Scott%20Burkinshaw%20600x600-1.jpg) #### Scott Burkinshaw I am Head of Business Taxes at Shorts, where I lead our specialist Radius team focusing on R&D tax relief. As a Chartered Tax Adviser with over a decade of experience at national and international firms, I work with businesses and their owners to provide strategic corporate and personal tax advice. My expertise includes R&D tax relief, business disposals and acquisitions, and long-term tax planning, helping clients achieve their goals in the most efficient way. [View my articles](https://blog.shorts.uk.com/author/scott-burkinshaw) Tags: [Business Taxes](https://blog.shorts.uk.com/topic/business-taxes) Share this on - - - [Questions? Get in touch with us](https://www.shorts.uk.com/contact/) ###### Tax Saving Guide 2026-27 Written especially for entrepreneurs and owner-managed businesses, this guide is full of planning ideas and tax risks to avoid. 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