How to Use a UK Ltd for Airbnb / Short-Term Rental Income (2026)
Rental income from short-term lets is eligible for the Furnished Holiday Let (FHL) regime if it meets occupancy conditions — bringing significant tax benefits (BADR on disposal, capital allowances, pension contribution eligibility).

Rental income from short-term lets is eligible for the Furnished Holiday Let (FHL) regime if it meets occupancy conditions — bringing significant tax benefits (BADR on disposal, capital allowances, pension contribution eligibility). Transferring personal property to a company triggers SDLT and CGT. This article covers the structure, tax implications, and whether company ownership actually saves tax for Airbnb landlords.
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This content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.