A Guide For By To Let Property Investors:

Mortgage tax relief rules have changed over the past few years and the number of property investors has grown substantially.
Nowadays, an increasing number of individuals choose to register as a limited company to manage their portfolio, meaning the number of buy-to-late (BTL) mortgages issued has also soared.

Here, tax efficiency is the main reason for buying a residential property through a limited company.

If you incorporate your BTL business as a limited company, you won’t pay income tax on the profits; instead, you will pay corporation tax which is currently 19%.