Cost Intelligence
UK property cost research — written from the data, not the marketing brochure.
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cost-intelligence
England's £500k Stamp Duty Cliff: Real or Just Rounding? (2026)
HM Land Registry data shows £450,000 and £550,000 spike harder than £500,000 — but only the real stamp duty threshold has a slow, deep recovery gap above the line.
6 November 2026
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cost-intelligence
London New-Build Houses Don't Have the Same EPC Coverage Gap (2026)
New-build flats across London are matched to an EPC far less often than resale flats — new-build houses show almost no such gap, and if anything run the other way.
5 November 2026
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cost-intelligence
London's EPC Coverage Link: Citywide or Five Boroughs? (2026)
A borough-by-borough correlation between London's flat and house EPC coverage weakens by a third once the five lowest-coverage boroughs are set aside.
4 November 2026
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cost-intelligence
Leeds vs Sheffield House Prices by Property Type 2026
Leeds costs 13.6% more than Sheffield overall in 2025 data — but the gap narrows to 2.2% on terraced houses and widens past 15% on semis.
3 November 2026
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cost-intelligence
Sheffield vs Nottingham house prices by property type, 2026
Flats sell for the exact same price in both cities — but Sheffield's detached houses cost 21% more than Nottingham's.
2 November 2026
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cost-intelligence
Birmingham, Leeds and Manchester House Prices by Property Type 2026
The three cities' 2025 median house prices sit within 6% of each other, but detached, semi, terraced and flat prices diverge by as much as 42%.
1 November 2026
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cost-intelligence
Cost of buying a home: Leeds vs Manchester (2026)
Leeds and Manchester sold within 1.2% of each other in 2025, but Manchester costs more on three of four property types.
31 October 2026
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cost-intelligence
Cost of buying a home: Birmingham vs Manchester (2026)
Birmingham and Manchester sold at nearly the same median price in 2025 - but the two markets are built from completely different types of home.
30 October 2026
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cost-intelligence
Cost of buying a home: Leeds vs London (2026)
Leeds buys for less than half London's price, but the running costs close most of that gap back up.
29 October 2026
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cost-intelligence
Cost of buying a home: Birmingham vs London (2026)
Birmingham’s median home costs £239,000; London’s costs £530,000 — but the stamp duty, mortgage and council tax bills don’t move in lockstep.
29 October 2026
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cost-intelligence
London New-Build Flats Have Lower EPC Coverage in Every Borough (2026)
All 33 London boroughs show the same pattern: flats with a recorded new-build sale are matched to an EPC certificate far less often than older flats.
27 October 2026
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cost-intelligence
Birmingham New-Build Flats Have Far Lower EPC Coverage (2026)
Flats with a new-build sale on record are matched to an EPC certificate less than a quarter as often as older flats, and the gap barely narrows for homes built since 2020.
27 October 2026
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cost-intelligence
London's Top EPC-Coverage Boroughs: New Builds Aren't Why (2026)
Enfield, Bexley, Hillingdon, Redbridge and Barking and Dagenham top London's flat EPC-coverage rankings — but their new-build flats score far worse than their older resale stock.
25 October 2026
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cost-intelligence
Tower Hamlets New-Build Flats Have Lower EPC Coverage (2026)
New-build sales make up most of the borough's flat market, but matched EPC certificates are far rarer among them than in older stock.
25 October 2026
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cost-intelligence
Tyne and Wear's EPC Coverage Gap Is the Narrowest Yet (2026)
South Tyneside is the first borough in this series where flats are more likely to have an energy certificate than houses, and the usual link to price disappears entirely.
24 October 2026
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cost-intelligence
Where Flat and House EPC Coverage Both Lag in London (2026)
Camden, Westminster and Kensington and Chelsea trail on EPC coverage for both flats and houses — overturning the 'mirror' pattern found in three other English city regions.
23 October 2026
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cost-intelligence
Flat Price vs EPC Coverage: Testing 21 English Boroughs 2026
A pooled correlation across Greater Manchester, the West Midlands and West Yorkshire tests whether cheaper flats really come with better EPC coverage.
22 October 2026
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cost-intelligence
The EPC coverage mirror: Manchester, Birmingham and Leeds (2026)
Manchester and Birmingham both have the highest house EPC coverage and the lowest flat coverage in their own conurbation — Leeds breaks the pattern.
22 October 2026
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cost-intelligence
Why Some UK Flats Are Recorded as Houses on the EPC Register 2026
Land Registry calls them flats; 57,499 carry an Energy Performance Certificate that calls them houses instead — and the gap is twice as wide in pre-1930 conversions.
21 October 2026
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cost-intelligence
West Yorkshire EPC coverage: flats vs houses by borough (2026)
Flats across West Yorkshire are far less likely than houses to have an EPC certificate on record — but unlike Manchester and Birmingham, no single borough drives both extremes.
19 October 2026
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cost-intelligence
West Midlands EPC coverage: flats vs houses by borough (2026)
Flats across Birmingham and the Black Country are far less likely than houses to have an EPC certificate on record, and the gap is widest in Birmingham itself.
18 October 2026
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cost-intelligence
Northern Ireland Pays the Same Stamp Duty as England (2026)
Unlike Scotland's LBTT and Wales's LTT, Northern Ireland never got its own property transaction tax — buyers there pay identical SDLT bands, first-time buyer relief and surcharges, to the penny.
17 October 2026
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cost-intelligence
First-Time Buyer Relief by Income: England, Wales, Scotland
A flat £600 saving in Scotland, a £5,000 cliff in England, and nothing at all in Wales — mapped against the household income it actually takes to buy at every price from £150,000 to £1 million.
15 October 2026
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cost-intelligence
Scotland's First-Time Buyer Relief Caps at £600, Forever (2026)
Scotland's LBTT discount for first-time buyers tops out at £175,000 and never grows again, while the second-home surcharge keeps climbing with no limit at all.
15 October 2026
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cost-intelligence
Wales Has No First-Time Buyer Discount: The Income Ladder 2026
In Wales a first-time buyer and a home mover need the same income, deposit and tax bill at every price — a symmetry that breaks in England.
15 October 2026
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cost-intelligence
Buying a Second Home: Income Needed From £300k–£1.5m (2026)
The 5% additional-property stamp duty surcharge has no price cap — unlike first-time buyer relief, the income needed to reach it never plateaus.
13 October 2026
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cost-intelligence
What Income You Need to Reach the £300k–£500k FTB Relief Band (2026)
The stamp duty saving stays a flat £5,000 across the band — reaching it takes a higher income than buying outright in most of the North and Midlands.
12 October 2026
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cost-intelligence
All 33 London Boroughs: Flat vs House EPC Coverage Gap 2026
Every London borough has far more EPC certificates for houses than flats — the gap ranges from 17.7 points in the City of London to 58.9 points in Tower Hamlets.
9 October 2026
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cost-intelligence
Greater Manchester EPC coverage: flats vs houses by borough
Flats in Greater Manchester are far less likely than houses to have an EPC certificate on record, and the gap varies sharply by borough.
9 October 2026
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cost-intelligence
The UK areas where fewest homes have ever had an EPC (2026)
Nationally 73% of houses have an EPC on record but only 31% of flats do — in some London boroughs, fewer than 1 in 10 flats have ever been rated.
8 October 2026
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cost-intelligence
Prime Central London Flats: The 2026 EPC Rating Gap
EPC certificates across eight prime London postcode districts show barely two in five rated flats reach a C or above, and most of the stock has never been assessed at all.
8 October 2026
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cost-intelligence
Second-Home Stamp Duty: Where England Crosses £10k, £20k, £50k (2026)
England's additional-property stamp duty surcharge is a flat 5% of price — which means every round-number tax bill maps to one exact house price, and most areas have already reached it.
18 September 2026
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cost-intelligence
Second-Home Stamp Duty Surcharge: Multiple vs Cash Gap 2026
The 5% second-home stamp duty surcharge shrinks as a share of the tax bill the pricier the home — but its cash cost keeps climbing regardless.
17 September 2026
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cost-intelligence
Additional-Property Stamp Duty in Months of Mortgage Payments (2026)
The 5% second-home stamp duty surcharge equals the same number of months' mortgage payments at every price — only the mortgage type changes the number.
17 September 2026
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cost-intelligence
First-Time Buyer & Additional-Property SDLT vs Council Tax Bands 2026
First-time buyer relief and the additional-property surcharge move a home's stamp-duty-in-years-of-council-tax figure in opposite directions once the actual band is used, not just Band D.
16 September 2026
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cost-intelligence
Second Home Stamp Duty: The Area-by-Area Multiple (2026)
A national ranking of 295 English council areas shows the 5% additional-property surcharge multiplies your stamp duty bill by under 2x in prime London and by over 30x in parts of the North West.
16 September 2026
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cost-intelligence
First-Time Buyer Relief in Months of a Repayment Mortgage (2026)
On a standard repayment mortgage, England's flat £5,000 first-time buyer relief covers fewer months than a simple interest-only comparison suggests.
15 September 2026
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cost-intelligence
How Many 2025 Buyers Got the Full First-Time Buyer Relief?
Only 31% of 2025 home sales sat in the band where first-time buyer stamp duty relief pays out its full flat £5,000 - and almost one in five buyers, concentrated in London, got none at all.
15 September 2026
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cost-intelligence
Stamp Duty on Buying More of a Home You Already Own (2026)
Extending a lease, buying your own freehold and staircasing shared ownership all escape the 5% surcharge — buying out a co-owner usually doesn't.
15 September 2026
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cost-intelligence
Buying Your Own Flat's Freehold: Does the SDLT Surcharge Apply?
Leaseholders who buy out their freeholder are often warned about a 5% additional-property surcharge that, in most cases, simply doesn't apply to them.
14 September 2026
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cost-intelligence
Stamp Duty in Years of Council Tax: Band A vs Band H (2026)
The same stamp duty bill takes three times as long to match in Band A council tax as it does in Band H — and the gap is set by law, not by area.
13 September 2026
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cost-intelligence
Additional-Property Stamp Duty in Years of Council Tax, 2026
The 5% additional-property surcharge never falls to zero — and it compresses England's usual 390-fold stamp-duty spread down to just 26-fold.
13 September 2026
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cost-intelligence
First-Time Buyer Relief, in Months of Mortgage Interest (2026)
The £5,000 first-time buyer stamp duty relief never changes — but converted into months of mortgage interest, it buys steadily less as the purchase price climbs toward £500,000.
12 September 2026
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cost-intelligence
50% of England's Sales Clear the £300k Tax Line (2026)
Half of England's 2025 home sales fell at or under the £300,000 first-time buyer tax line — Wales's much lower £225,000 threshold sorts a near-identical share of its market.
12 September 2026
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cost-intelligence
Above £333,000: Scotland's stamp duty gap vs England widens with price
England and Scotland charge identical property tax at exactly £333,000 — above it, Scotland's bill pulls steadily further ahead.
11 September 2026
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cost-intelligence
England vs Wales: Landlord Stamp Duty Gap Flips at £350k (2026)
England and Wales charge the same 5-point landlord surcharge, yet Wales is cheaper below £350,000 and more expensive above it — a gap worth nearly seven and a half years of council tax at £1 million.
10 September 2026
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cost-intelligence
Scotland's Landlord Surcharge Gap in Years of Council Tax, 2026
Scotland charges three extra percentage points of property transaction tax on second homes and rental purchases — converted into council tax, that gap runs from under two years to more than a quarter of a century.
10 September 2026
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cost-intelligence
Second-Home Stamp Duty: Where The Crossovers Vanish (2026)
England, Wales and Scotland's property taxes cross over at three exact prices for an ordinary home move — add a second-home surcharge and two of the three crossovers disappear entirely.
10 September 2026
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cost-intelligence
Scotland's Bigger Stamp Duty Refund, in Months of Interest (2026)
England, Wales and Scotland refund the same tax differently — the gap works out to almost exactly the same span of mortgage interest, whatever the price.
9 September 2026
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cost-intelligence
Stamp Duty Refunds Compared: England, Wales and Scotland (2026)
Sell your previous home in time and all three nations refund the second-home surcharge in full — but the amount that comes back is not the same everywhere.
7 September 2026
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cost-intelligence
Wales vs England: the higher-rate stamp duty refund compared (2026)
England and Wales charge an identical flat 5% surcharge on a home mover's new purchase — but the refund process, deadlines and evidence rules diverge sharply.
6 September 2026
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cost-intelligence
Scotland vs England vs Wales: The Landlord Stamp Duty Gap in 2026
Scotland's 8% Additional Dwelling Supplement is a flat three points higher than England's and Wales's 5% surcharges — and the cash gap it creates widens fast as prices rise.
6 September 2026
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cost-intelligence
Second Home & Buy-to-Let Tax: England vs Wales vs Scotland 2026
All three nations tax additional-property purchases with a flat percentage from the first pound — the design is identical, only the rate and the resulting cash gap differ.
6 September 2026
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cost-intelligence
Why Welsh House Prices Bunch at Round Numbers, Not Just LTT Bands
Land Registry data show huge sale-price spikes at Wales's Land Transaction Tax thresholds — but similar spikes appear at prices with no Welsh tax significance at all.
5 September 2026
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cost-intelligence
First-time buyer relief: England vs Wales vs Scotland 2026
Worth up to £5,000 in England, capped at £600 in Scotland, and £0 in Wales — the same policy goal, three completely different designs.
5 September 2026
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cost-intelligence
Welsh vs English First-Time Buyers: Does the Gap Ever Close? (2026)
We tested every price band from £150,000 to £1 million for a point where Welsh first-time buyer tax undercuts England's. There isn't one — but the gap does buckle at one exact price.
5 September 2026
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cost-intelligence
Wales Buy-to-Let Tax: Why It's a Flat 5% Below £225k (2026)
Below £225,000, Wales charges landlords a flat 5% in Land Transaction Tax — cheaper than England or Scotland at almost every price that matters.
4 September 2026
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cost-intelligence
How to claim back Wales's higher Land Transaction Tax rate 2026
Buy a new main home before selling the old one and Wales charges the higher LTT rate — but most of it comes back within about three weeks once the sale completes.
3 September 2026
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cost-intelligence
First-Time Buyer Relief Caps at £5,000. The Surcharge Doesn't
Stamp duty relief for first-time buyers can never be worth more than £5,000 — the 5% surcharge on second homes has no ceiling at all.
3 September 2026
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cost-intelligence
Wales vs England Stamp Duty: The Cost Gap Above £400,000 (2026)
Above the £350,000 crossover, Wales's steeper Land Transaction Tax bands widen the gap with England's Stamp Duty to £18,000 by £1 million.
2 September 2026
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cost-intelligence
SDLT vs LTT vs LBTT: the exact price crossovers (2026)
At £350,000, £333,000 and £310,000 the tax bill matches exactly across two UK nations — a single pound either side and the ranking flips.
2 September 2026
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cost-intelligence
Stamp duty by buyer type in 2026: the three SDLT rate curves
A first-time buyer pays nothing up to £300,000; a second-home buyer pays 5.33% at £150,000 — every 2026 SDLT effective rate on one page.
25 August 2026
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cost-intelligence
What Welsh first-time buyers pay that English ones don't (2026)
Wales has no first-time buyer relief, so a first-time buyer there pays the same Land Transaction Tax as a home mover — here is what that costs.
25 August 2026
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cost-intelligence
Where a £50,000 salary buys the median home in 2026
On a 4.5-times-income mortgage, a £50,000 household reaches the typical home in 13 of the UK's 19 biggest cities — but not in Bristol, Oxford, Cambridge or London.
23 August 2026
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cost-intelligence
Does extending your lease trigger the stamp duty surcharge? 2026
Extending the lease on a flat you already own is a further interest in that home, not an additional dwelling — so the 5% second-home surcharge does not apply.
18 August 2026
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cost-intelligence
Estate management charges on freehold new-build houses 2026
Almost every new-build house sold in 2024 was freehold — yet many owners still pay an annual charge for roads and green spaces the council never adopted.
17 August 2026
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cost-intelligence
New-build vs resale at £350k: the true cost gap in 2026
At the same price the stamp duty and mortgage are identical — the monthly gap comes down to two lines the price tag hides: energy and the service charge.
15 August 2026
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cost-intelligence
Stamp duty on development land options: a 2026 guide
Bare development land is non-residential, so it follows a flatter three-slab stamp duty scale — one that can fall well below the residential rates above £925,000.
13 August 2026
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cost-intelligence
Trading a property option: who pays stamp duty, and when (2026)
Grant, assignment, exercise: an option that changes hands can trigger three separate stamp duty charges — and not always on the same person.
7 August 2026
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cost-intelligence
How much does a £100,000 mortgage cost per month? (2026)
Every £100,000 of repayment mortgage costs about £546 a month over 25 years at the Bank of England's latest quoted rate — the full ladder by loan size, term and rate.
5 August 2026
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cost-intelligence
What salary do you need to buy a house in the UK? (2026)
How lenders turn income into a maximum mortgage — and the household salary behind the typical home in 13 UK cities.
5 August 2026
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cost-intelligence
Project Blue v HMRC: What Section 75A Actually Decided (2026)
The Chelsea Barracks case fixed the meaning of SDLT's anti-avoidance backstop: section 75A bites on the arithmetic, whatever the parties intended.
3 August 2026
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cost-intelligence
Section 75A SDLT: What the Anti-Avoidance Backstop Restores (2026)
Where a scheme tried to shrink the tax to nothing, section 75A charges the full notional purchase — priced at £1m, £1.5m and £2m.
3 August 2026
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cost-intelligence
Resting on Contract: How SDLT Sub-Sale Schemes Closed (2026)
Substantial performance, the 2013 rewrite of section 45 and the section 75A anti-avoidance rule between them shut down 'buy but never complete'.
1 August 2026
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cost-intelligence
Stamp duty on property options and pre-emption rights (2026)
How the Finance Act 2003 treats an option to buy or a right of first refusal as a taxable land deal in its own right — and how linked-transaction rules can add to the bill on exercise.
31 July 2026
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cost-intelligence
First-time buyer relief lost on non-residential homes (UK 2026)
First-time buyer stamp duty relief only covers a single dwelling — buy a derelict or mixed-use property and it disappears, often leaving a lower-priced buyer worse off.
29 July 2026
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cost-intelligence
HMRC security for tax and serious defaulters explained (2026)
HMRC can demand a cash deposit or bond against future tax — but the way stamp duty works keeps a one-off purchase almost entirely outside the power.
29 July 2026
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cost-intelligence
What getting Stamp Duty wrong deliberately costs in 2026
A deliberate stamp duty default is not one bill but five stacked layers — tax, penalty, interest, name publication and years of monitoring — and the careless-versus-deliberate line decides which of them apply.
29 July 2026
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cost-intelligence
HMRC Managing Serious Defaulters: the SDLT after-effect (2026)
Publication needs the tax at stake to top £25,000 — but HMRC's up-to-five-year monitoring programme has no such floor. A deliberate stamp duty error is enough.
28 July 2026
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cost-intelligence
HMRC's deliberate defaulter list: the £25,000 SDLT threshold (2026)
Why a deliberate stamp duty error above £25,000 in tax can put a name on a public HMRC list — and the one disclosure that keeps it off.
24 July 2026
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cost-intelligence
Stamp duty penalties and the reasonable care defence (2026)
An error made with reasonable care attracts tax and interest but no penalty — here is how the rule works, and where relying on an adviser stops protecting you.
23 July 2026
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cost-intelligence
When a non-residential SDLT claim fails: the 2026 penalty maths
Claiming the commercial rate on a run-down property can cut the stamp duty bill sharply — but if HMRC later reclassifies it, the reclaimed tax, a penalty of up to 100% and daily interest can all follow.
23 July 2026
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cost-intelligence
Doer-upper or derelict? Where the SDLT dwelling line falls in 2026
A genuine wreck can pay non-residential stamp duty and escape the surcharges — but the tribunals set the bar at real unsuitability, not a tired house.
23 July 2026
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cost-intelligence
Derelict homes and non-residential stamp duty in the UK (2026)
A property so dilapidated it is not ‘suitable for use as a dwelling’ can be taxed at the flatter non-residential rates — but the bar is high, and HMRC polices it hard.
22 July 2026
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cost-intelligence
When SDLT Falls Due: Substantial Performance vs Completion 2026
How the 'effective date' of a UK property purchase can jump forward from completion — and start the 14-day stamp duty clock early.
22 July 2026
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cost-intelligence
Stamp duty's effective date: when the dwelling count is fixed 2026
A half-fitted sixth flat on completion day can turn a non-residential purchase into a residential one — and move the bill by tens of thousands.
22 July 2026
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cost-intelligence
Multiple Dwellings Relief abolished: what bulk buyers now pay
Since 1 June 2024, buying two or more homes in one deal no longer averages the stamp duty — here is the mechanism that vanished, and what is left.
21 July 2026
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cost-intelligence
Stamp duty on a house with a granny annexe: the 2026 rules
How the 'subsidiary dwelling' exemption can remove a £30,000 surcharge — and the one-third test that decides it.
21 July 2026
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cost-intelligence
Mixed-use SDLT: when non-residential rates beat residential 2026
For a genuine mixed-use property, the flat 5% non-residential scale can undercut the standard residential bill by tens of thousands above £925,000 — but only where the classification is real.
21 July 2026
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cost-intelligence
Mixed-use stamp duty: the 'garden or grounds' test 2026
When a home comes with a paddock, a barn or a let unit, the stamp duty rules can shift — but HMRC and the tribunals set a high bar for a mixed-use claim.
14 July 2026
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cost-intelligence
Stamp duty's six-dwelling rule: what counts as a dwelling 2026
Buy six flats and the transaction turns non-residential; buy five and you pay residential rates plus the 5% surcharge. The bill turns on how HMRC counts a dwelling.
13 July 2026
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cost-intelligence
Mixed-use and 6+ dwellings: the non-residential SDLT route 2026
How a mixed-use property or a purchase of six or more dwellings falls under non-residential Stamp Duty rates — and why that matters most for surcharge-paying buyers.
13 July 2026
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cost-intelligence
Stamp duty on a statutory lease extension in the UK (2026)
Extending a flat lease is a surrender and regrant — but the peppercorn rent makes the rent charge nil, and most premiums fall below the £40,000 filing line.
13 July 2026
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cost-intelligence
Lease variation and stamp duty: the rent-rise trap in 2026
A negotiated rent increase in a lease's first five years can be a fresh stamp duty event — but a review clause written into the lease is not.
12 July 2026
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cost-intelligence
SDLT on non-residential and mixed-use leases: NPV bands 2026
How the rent net present value and premium rules diverge from the residential lease charge — including the £1,000-a-year rent trap that removes the nil band.
12 July 2026
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cost-intelligence
Stamp Duty on a leasehold flat resale in 2026: no rent charge
Buying an existing leasehold flat means stamp duty on the price alone — the rent was taxed once, when the lease was first granted.
12 July 2026
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cost-intelligence
Stamp Duty on the grant of a new lease: premium, rent and NPV (2026)
A lease grant is taxed on two fronts — any premium, and the net present value of the rent — and can be reportable even when nothing is owed.
11 July 2026
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cost-intelligence
Stamp duty on divorce transfers: the Schedule 3 exemption 2026
Property moved between spouses or civil partners under a court order or separation agreement is exempt from SDLT — and needs no return.
11 July 2026
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cost-intelligence
Section 54: when the connected-company stamp duty rule switches off
Two trustee cases and a company-distribution exit — how Finance Act 2003 section 54 narrows the market-value charge, with worked figures.
11 July 2026
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cost-intelligence
What Schedule 4A relief is worth: the corporate SDLT saving 2026
When a relief lifts a company purchase off the 17% flat rate, the cash it saves runs from £52,000 at £600,000 to a ceiling of £86,250.
10 July 2026
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cost-intelligence
The 17% stamp duty clawback when a director moves in (2026)
How a company that claimed relief from the flat 17% rate can lose it — and face a further bill — if the property's use changes within three years.
10 July 2026
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cost-intelligence
Corporate stamp duty: the 17% flat rate on £500k+ homes 2026
The higher rate for corporate bodies charges 17% on the whole price — far above the ordinary bill — unless a commercial relief applies.
9 July 2026
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cost-intelligence
Stamp Duty and the Connected-Company Market-Value Rule (2026)
Why moving a home into your own company is taxed as a full-price purchase under section 53 of the Finance Act 2003 — with worked examples.
9 July 2026
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cost-intelligence
Transfer of equity and the £40,000 stamp duty return trap (2026)
When you add or remove someone from a property's title, a £40,000 line decides whether HMRC needs a stamp duty return — even at zero tax.
9 July 2026
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cost-intelligence
Transfer of Equity and Stamp Duty: When SDLT Is Due in 2026
Adding a partner, removing an ex, or gifting a share can all count as a purchase for stamp duty — and the trap is almost always the mortgage.
8 July 2026
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cost-intelligence
First-Time Buyer Stamp Duty Taper: £300k to £500k in 2026
How first-time buyer relief tapers between the £300,000 nil-rate band and the £500,000 ceiling — and why the saving is a flat £5,000 until it vanishes.
8 July 2026
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cost-intelligence
Does a partner's deposit affect first-time buyer stamp duty? (2026)
When a cohabiting partner becomes a 'purchaser' for stamp duty — and how it can turn a £0 first-time buyer bill into £5,000 or £20,000.
8 July 2026
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cost-intelligence
First-time buyer stamp duty relief: married vs unmarried 2026
Whether a partner or spouse wipes out your £0 stamp duty bill turns on two separate rules — and marriage changes the answer.
7 July 2026
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cost-intelligence
Married vs unmarried couples: second-home stamp duty in 2026
Why marriage can add £14,750 to the stamp duty bill on the same £295,000 home — and the one situation where it does not.
7 July 2026
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cost-intelligence
Stamp duty surcharge: your spouse's home vs your old one (2026)
Two rules in the same schedule pull in opposite directions: one adds a spouse's property to your name, the other lets you ignore the home you're selling.
6 July 2026
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cost-intelligence
How a spouse's home can cost a first-time buyer £20,000 (2026)
On a solo purchase, the stamp duty rules can treat a husband or wife as a joint buyer — quietly withdrawing first-time buyer relief and adding the 5% surcharge.
6 July 2026
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cost-intelligence
Stamp duty and the 'living together' test for married couples (2026)
A married couple or civil partners count as 'living together' for stamp duty by default — even if they have never shared an address. Here's what that does to the bill.
5 July 2026
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cost-intelligence
SDLT paragraph 9: trial separation vs a permanent split (2026)
Two of the three ways out of the additional-property surcharge are documents you can wave. The third is a factual test the tribunals actually argue about.
4 July 2026
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cost-intelligence
SDLT paragraph 9 separation: the evidence checklist (2026)
The documents HMRC and the tribunals treat as proof that spouses were not 'living together' at the effective date — and the ones they do not.
4 July 2026
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cost-intelligence
SDLT refund claims and HMRC Schedule 36 notices (2026)
A higher-rate SDLT refund can be worth £14,750 at the national median — here is the evidence HMRC can demand after you claim it.
3 July 2026
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cost-intelligence
Stamp Duty changes since April 2025: a before-and-after guide
How the 1 April 2025 threshold reversion and the October 2024 surcharge rise changed the bill for movers, first-time buyers and second-home buyers.
29 June 2026
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cost-intelligence
Cost of buying a home: London vs Manchester (2026)
Same buyer, two cities: the median London home costs 2.1x a Manchester one — but the council-tax gap runs the other way.
25 June 2026
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cost-intelligence
SDLT surcharge refund: why who sells your old home matters in 2026
The replacement-of-main-residence relief can wipe out the 5% surcharge — but it hinges on who legally owns and disposes of your previous home.
24 June 2026
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cost-intelligence
Chain collapse before exchange: bridge, complete or pull out (2026)
A £350,000 worked example of what each route actually costs — sunk fees, bridging interest, and the reclaimable 5% surcharge.
16 June 2026
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cost-intelligence
The next-fix LTV band penalty from a longer mortgage term (2026)
On a £270,000 Bedford purchase, a 35-year term builds £12,000 less equity by year 5 than a 25-year — sometimes enough to push the remortgage into the next rate band.
9 June 2026
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cost-intelligence
Where SDLT actually disappears: UK postcodes below the £125,000 nil-rate (2026)
Across England in 2025, 76,510 sales completed below the £125,000 SDLT threshold — that's roughly one in every ten transactions paying no stamp duty at all. Here's where the threshold actually bites zero.
9 June 2026
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cost-intelligence
25-year full-life fix mortgages: the amortisation maths (UK 2026)
Habito One, April Mortgages and Perenna sit roughly 50-100 basis points above the BoE 5-year fix. The premium pays for permanent rate certainty — here is what 25 years of that looks like on a £270,000 loan.
8 June 2026
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cost-intelligence
Buy vs rent: the 3-axis sensitivity grid on a £300k UK home (2026)
Rate, rent growth and fix length — what each axis is worth in pounds.
8 June 2026
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cost-intelligence
The 26.5% effective CT rate on landlord finance costs (UK 2026)
Corporation tax's marginal-relief curve lifts the effective rate on the £50k-£250k profit band to 26.5% — not the 25% headline.
7 June 2026
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cost-intelligence
FHL abolition: how s272A bites former holiday-let owners (UK 2026)
The Finance (No. 2) Act 2024 ended the furnished holiday lettings regime on 6 April 2025. For higher-rate owners, the mortgage-interest relief change alone costs £1,296 a year on a £150k loan.
7 June 2026
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cost-intelligence
Section 24 and the £100,000 income-tax cliff for landlords (UK 2026)
How the s.272A finance-cost restriction can push a buy-to-let landlord's adjusted net income across the £100,000 personal-allowance taper and the £60,000 HICBC threshold.
7 June 2026
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cost-intelligence
ERCs on buy-to-let mortgages: how the tax relief actually works (UK 2026)
An early repayment charge looks like a one-off penalty, but for landlords it's also a finance cost — taxed very differently for individuals than for limited companies.
6 June 2026
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cost-intelligence
The 10% overpayment cap as a free ERC buyback on a 10-year fix (UK 2026)
How using the annual overpayment allowance on a 10-year fixed-rate mortgage mechanically shrinks the Early Repayment Charge — worked on a £270,000 loan.
6 June 2026
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cost-intelligence
Remortgage maths: cash in pocket vs net wealth on a falling-rate refinance (UK 2026)
Why the 84-month cash saving and the year-10 outstanding balance can give different answers on the same refinance.
6 June 2026
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cost-intelligence
Mortgage product fees and the 10-year fix certainty premium (UK 2026)
Adding £999–£1,995 arrangement fees changes the £7,175 case for locking a 10-year fix — but not always how borrowers expect.
5 June 2026
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cost-intelligence
Early Repayment Charges and the falling-rate remortgage (UK 2026)
How a 1-5% sliding ERC on a 10-year fix sets the rate-drop floor before a remortgage actually saves money.
5 June 2026
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cost-intelligence
2, 5 or 10-year mortgage fix: how it shapes buy-vs-rent on £300k UK 2026
BoE-quoted spring-2026 rates run through a £300,000 / £270,000 / 30-year baseline with reset scenarios from -1pp to +3pp.
5 June 2026
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cost-intelligence
Mortgage Term Extension: What 30 and 35 Years Actually Cost in 2026
On a £200k loan at 4.32% the 25→30 move saves £99/month and adds £29,754 in lifetime interest. The 25→35 move saves £167/month and adds £60,825.
4 June 2026
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cost-intelligence
Rent inflation and the buy-vs-rent breakeven (UK 2026)
Hold the mortgage rate flat at 4.32% and vary the rent escalator: where breakeven lands at 1%, 3% and 5% per year.
4 June 2026
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cost-intelligence
Mortgage overpayments: what £100, £200 or £500 a month actually saves you (UK 2026)
Full amortisation table at £50-£1,000/month on a £200k loan, plus equity built, lifetime interest saved, and the 10% annual cap that constrains it.
4 June 2026
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cost-intelligence
Remortgage rate shock: the equity curve on a £200k loan (UK 2026)
When the year-5 reset rate moves ±3pp, what actually changes: cashflow, equity, or both?
3 June 2026
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cost-intelligence
The 2% non-resident SDLT surcharge: how the spouse rule catches mixed-residency couples (UK 2026)
Paragraph 9 of Schedule 9A FA 2003 treats married couples and civil partners as a single buyer — and the worst residency status applies to the whole purchase.
3 June 2026
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cost-intelligence
SDLT day-counting evidence: what HMRC accepts (UK 2026)
The 183-day non-resident SDLT test stands or falls on a buyer's evidence file — here's what HMRC's published guidance treats as strong, weak, or third-party-verifiable.
3 June 2026
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cost-intelligence
Non-resident SDLT surcharge: companies and partnerships (UK 2026)
How Schedule 9A FA 2003 tests company residence, when a close-company look-through bites, and why one non-resident partner can taint an entire partnership purchase.
2 June 2026
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cost-intelligence
Limited-company landlord profit extraction in 2026: the tax stack
The corporation-tax saving only materialises if profit stays in the company. Here's what dividends, salary or retention each cost on the way out.
2 June 2026
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cost-intelligence
Incorporation relief (s162 TCGA 1992) on a property portfolio: how it works in 2026
How section 162 defers CGT on transferring a buy-to-let portfolio into a limited company — and why SDLT cannot be deferred at all.
2 June 2026
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cost-intelligence
Limited-company landlords at £500,000: the twin SDLT and ATED rules
Schedule 4A FA 2003 and ATED engage on the same purchase, with separate reliefs, returns and clawbacks.
1 June 2026
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cost-intelligence
Defending a 20-year SDLT discovery assessment: decision tree (2026)
How the Hicks 'no discovery' and Tooth 'not deliberate' defences sequence when HMRC reaches back two decades.
1 June 2026
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cost-intelligence
SDLT discovery: HMRC's evidence bar for the 6 and 20-year windows
What HMRC must put in front of the tribunal to upgrade a 4-year SDLT discovery window to 6 years (carelessness) or 20 years (deliberate).
1 June 2026
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cost-intelligence
SDLT partial closure notices: how the 2017 reform split HMRC enquiries
How Schedule 15 of the Finance (No. 2) Act 2017 lets HMRC and taxpayers close one matter in a Schedule 10 SDLT enquiry while the rest runs on.
31 May 2026
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cost-intelligence
Prompted vs unprompted HMRC disclosure: penalty floors (UK, 2026)
How CC/FS7a's penalty floors shift by behaviour and disclosure timing under Schedule 24 FA 2007, with a £500,000 SDLT worked example.
31 May 2026
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cost-intelligence
Finance Act 2021 s.127: HMRC's tax-debt-collection limb on Schedule 36 (UK 2026)
The 2021 amendment that lets HMRC issue Schedule 36 information notices to recover an established tax debt — not just to check a tax position.
29 May 2026
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cost-intelligence
Schedule 36 paragraph 30: the 'unduly onerous' appeal (UK 2026)
The only door out of a third-party information notice — what the test means, the 30-day clock, and why the tribunal's decision is final.
29 May 2026
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cost-intelligence
Schedule 36 paragraph 5: HMRC unknown-taxpayer information notices (UK 2026)
The bulk-data and fishing-expedition route: how paragraph 5 and 5A differ from a standard third-party notice — and how to appeal.
28 May 2026
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cost-intelligence
Schedule 36 paragraph 2 third party notices: SDLT mechanics 2026
How HMRC's paragraph 2 information notices to conveyancers, lenders and surveyors actually work — and what the taxpayer behind them can and cannot do.
28 May 2026
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cost-intelligence
When Article 6 ECHR engages in HMRC penalty proceedings (UK, 2026)
The Engel and Jussila criminal-character test that decides when HMRC tax-penalty proceedings attract Human Rights Act protections.
27 May 2026
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cost-intelligence
Tooth v HMRC and the SDLT 20-year discovery window (UK 2026)
How the 2021 Supreme Court ruling narrowed what HMRC must prove to reach beyond the four-year SDLT discovery window.
27 May 2026
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cost-intelligence
HMRC CC/FS factsheet series: what each one means in an SDLT check
A plain-English index of the compliance-check factsheets HMRC encloses with SDLT enquiry letters — what each one says and when it lands.
27 May 2026
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cost-intelligence
Schedule 36 information notice penalties for SDLT 2026
What the £300 / £60-a-day / £1,000-a-day penalty stack means when HMRC opens an SDLT compliance check.
26 May 2026
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cost-intelligence
SDLT enquiry windows and HMRC compliance check letters (2026)
The 9-month enquiry window, 4/6/20-year discovery assessments and the Schedule 36 response clock, in plain English.
26 May 2026
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cost-intelligence
Welsh LTT higher residential rates for additional dwellings (2026)
Wales sets a parallel band table for second homes — not a surcharge bolted onto the standard table. The structural difference reshapes the price curve.
26 May 2026
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cost-intelligence
Cross-border house buying: the SDLT, LBTT and LTT delta in 2026
Identical purchases attract very different transaction tax bills on either side of the England-Scotland and England-Wales borders.
25 May 2026
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cost-intelligence
Bare Trusts, Nominees and Family Trusts: SDLT Treatment in 2026
How HMRC tests the chargeable person — and why the £20,000 surcharge often hinges on whether a trust is bare or settled.
25 May 2026
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cost-intelligence
Separated spouses and the SDLT additional-property surcharge (2026)
Finance Act 2003 Schedule 4ZA paragraph 9, the three separation routes HMRC accepts, and the evidence each one needs.
25 May 2026
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cost-intelligence
Additional-property SDLT surcharge: the 3-year refund route, explained
How Schedule 4ZA paragraph 3 lets you reclaim the 5% surcharge if you sell your previous main residence within three years.
24 May 2026
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cost-intelligence
JBSP Mortgages and Stamp Duty: How Joint Borrower Sole Proprietor Works in 2026
Parent's income lifts affordability, parent's name stays off the title — and SDLT treats it as a sole purchase.
24 May 2026
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cost-intelligence
25 vs 35-Year Mortgage: What Extending the Term Costs You in 2026
On a £200k loan at 4.32% the monthly payment drops £167 — but lifetime interest climbs £60,825.
24 May 2026
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cost-intelligence
Monthly cost of a £100,000 mortgage in the UK (2026)
At April 2026's BoE quoted rate, £100,000 borrowed costs roughly £460-£550 a month — depending on the term you pick.
23 May 2026
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cost-intelligence
Cost of upsizing from a 4-bed to a 5-bed in the UK (2026)
The £278k average step-up, the SDLT jump, and the threshold that catches London upsizers.
22 May 2026
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cost-intelligence
The £400,000 round-number anchor: bunching without a stamp duty cliff (2026)
6,729 sales at exactly £400k vs 1,152 in the £4,999 above — a 5.8x cliff with no SDLT slab change. What that says about round-number pricing.
21 May 2026
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cost-intelligence
The £125,000 SDLT threshold: where the bunching effect almost disappears (2026)
27x cliff for the first £1,000 above £125k — but £120k and £130k still outsell it. The smallest SDLT slab boundary, in 2025 Land Registry data.
20 May 2026
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cost-intelligence
Why UK house sales bunch at £250,000: 2025 SDLT slab analysis
In 2025, 10,603 sales settled at exactly £250,000 — and just 3,224 in the £5,000 above. What the Land Registry data shows.
19 May 2026
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cost-intelligence
Rate stress test: buy-vs-rent breakeven if remortgage rates change (UK 2026)
What happens to the buy-vs-rent maths if the rate at year-6 remortgage moves -1pp to +3pp from today's 4.32%.
19 May 2026
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cost-intelligence
Equity built vs rent paid: what £1 of housing actually buys you (UK 2026)
At 4.32%, the first year of a £200,000 mortgage builds £4,545 of equity. A renter on the same monthly outlay builds zero.
19 May 2026
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cost-intelligence
SDLT residency test vs Statutory Residence Test (UK 2026)
Why someone can be UK tax-resident but still pay the 2% non-resident SDLT surcharge — and the other way around.
18 May 2026
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cost-intelligence
Reclaiming the 2% non-resident SDLT surcharge: the refund explained (UK 2026)
How the SDLT-specific residence test, the 2-year amendment deadline and HMRC's dedicated refund service fit together.
18 May 2026
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cost-intelligence
Corporate vs personal buy-to-let: the 2026 UK cost stack
How SDLT, ATED, Section 24, corporation tax and CGT layer differently for individual landlords and limited-company landlords.
18 May 2026
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cost-intelligence
Amending an SDLT return and claiming a higher-rate refund (UK 2026)
How HMRC's 12-month amendment window, four-year overpayment relief and the dedicated higher-rate surcharge refund service actually work — with the deadlines that catch buyers out.
17 May 2026
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cost-intelligence
SDLT vs LBTT vs LTT: the three UK property taxes compared (2026)
The same £300,000 home produces three different tax bills depending on which side of which border you buy in.
17 May 2026
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cost-intelligence
Why SDLT surcharge refund claims fail: 5 common reasons (UK 2026)
The 5% higher-rate surcharge is recoverable when you replace a main residence — but a steady stream of claims are refused on the same recurring legal points.
16 May 2026
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cost-intelligence
The joint-buyer stamp duty trap UK 2026: when one co-owner ruins your relief
How the 'one taints all' rule turns a £5,000 stamp duty bill into £25,000 — and the narrow legal escapes that exist.
16 May 2026
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cost-intelligence
Cash reserve to hold beyond the deposit, by purchase price (UK 2026)
A practical line-by-line budget for stamp duty, conveyancing, survey, mortgage fees and the first three months, by purchase price.
15 May 2026
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cost-intelligence
Monthly cost of a £250,000 mortgage in the UK (2026)
At today's Bank of England quoted rate, £250,000 borrowed costs roughly £1,364 a month on a 25-year repayment term.
15 May 2026
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cost-intelligence
Monthly cost of a £150,000 mortgage in the UK (2026)
At today's quoted rate, £150,000 borrowed costs roughly £700-£880 a month — depending on the term you pick.
15 May 2026
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cost-intelligence
Cost of upsizing from a 3-bed to a 4-bed in the UK (2026)
What the move actually costs once stamp duty, agent fees, mortgage, conveyancing and removals are added up — by city.
14 May 2026
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cost-intelligence
The cost of buying a flat vs a house in the UK (2026)
Tenure, floor area and the service-charge stack — what really separates the two when you compare 2025 Land Registry numbers.
14 May 2026
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cost-intelligence
New-build vs resale: the true cost gap in UK 2026
A £67,000 headline premium, an EPC gap of 90 percentage points, and the line items neither price tag shows.
14 May 2026
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cost-intelligence
The cost of a buy-to-let property in the UK in 2026: every line item
5% stamp-duty surcharge, Section 24, void council tax, and the EPC C question — the full year-one stack with worked examples.
13 May 2026
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cost-intelligence
The true cost of owning a second home in the UK in 2026
5% SDLT surcharge, 100% council tax premium in coastal authorities, plus mortgage and insurance loading — a £400,000 Cornwall worked example.
13 May 2026
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cost-intelligence
True cost of buying vs renting in London (2026)
Borough-by-borough mortgage + council tax stack, SDLT at every London price point, and a clean breakeven framework against your rent.
13 May 2026
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cost-intelligence
Joint-applicant mortgage affordability: LTI maths for £300k+ (UK 2026)
How UK lenders pool two incomes, the LTI multiples that unlock a £300,000 loan, the dependants drag and the stress-test arithmetic at today's 4.32% quoted rate.
12 May 2026
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cost-intelligence
Monthly cost of a £350,000 mortgage in the UK (2026)
Payment matrix, deposit at five LTV bands, stamp-duty taper, rate-shock stress test and a Croydon CR0 worked example.
12 May 2026
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cost-intelligence
Monthly Cost of a £500,000 Mortgage in the UK (2026)
What a £500k loan actually costs each month at today's rate, the income lenders look for, and how a 2pp rate shock would reshape the budget.
12 May 2026
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cost-intelligence
Monthly cost of a £300,000 mortgage in the UK (2026)
Payment matrix at the current Bank of England 4.32% quoted rate, total interest by term, and what a rate shock looks like.
11 May 2026
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cost-intelligence
The true cost of buying a £1 million home in the UK (2026)
Stamp Duty by buyer type, mortgage payments at today's rate, and a W4 Chiswick worked example — plus why the £1M round-number cliff is sharper than the actual SDLT slab.
11 May 2026
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cost-intelligence
The true cost of buying a £750,000 home in the UK in 2026
Stamp duty, mortgage, council tax and running costs at £750,000 — and the 12.6× pricing cliff hiding in the Land Registry data.
11 May 2026
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cost-intelligence
The true cost of buying a £250,000 home in the UK in 2026
Leicester worked example, SDLT on the standard nil-rate edge, mortgage matrix and a year-one total — all from the public data.
10 May 2026
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cost-intelligence
The true cost of buying a £200,000 home in the UK in 2026
Deposit, Stamp Duty, mortgage and running costs on a £200k purchase — with a Sheffield worked example and Leeds comparison.
10 May 2026
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cost-intelligence
True cost of buying a £400,000 home in the UK in 2026
Stamp duty, mortgage at today's BoE rate, council tax and running costs for a £400,000 buyer — with a worked example in Birmingham.
10 May 2026
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cost-intelligence
The £500,000 stamp duty cliff: why £1 costs FTBs £5,000 (UK 2026)
How a single pound above £500,000 erases first-time buyer relief, and what 4,541 sales-at-£500,000-exactly say about the market response.
9 May 2026
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cost-intelligence
Energy cost by EPC rating: what a 3-bed semi costs to run (UK 2026)
From £43/year at band A to £603/year at band G — what 535,664 EPC certificates say about running a typical English 3-bed semi.
9 May 2026
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cost-intelligence
Buying vs renting in the UK in 2026: when does the maths flip?
A breakeven framework using current BoE mortgage rates, ONS rent benchmarks, and HM Land Registry data.
9 May 2026
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cost-intelligence
Stamp Duty for non-UK residents in 2026: the 2% surcharge
Who pays, how the 183-day test works, two worked examples and how to claim a refund.
8 May 2026
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cost-intelligence
Additional property stamp duty surcharge UK 2026: how the 5% works
The 5% SDLT surcharge on second homes, buy-to-let and replacement properties, with worked examples and refund rules.
8 May 2026
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cost-intelligence
Stamp Duty first-time buyer relief explained (UK 2026)
Thresholds, taper, the £500,000 cliff edge, and worked examples at every common price point.
8 May 2026
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cost-intelligence
Monthly cost of a £200,000 mortgage in the UK (2026)
Payment matrix at the current Bank of England 4.32% quoted rate, total interest by term, and what a rate shock looks like.
8 May 2026
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cost-intelligence
Hidden costs of buying a house in the UK (2026): 9 line items buyers forget
Conveyancing, searches, surveys, insurance, removals, maintenance — the £4,000-£8,000 in extra costs most first-time buyers underestimate.
8 May 2026
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cost-intelligence
True cost of buying a £500,000 home in the UK in 2026
Stamp duty, mortgage, council tax, EPC running costs and the £500,001 cliff edge — every line item a UK buyer at £500k actually faces in 2026.
8 May 2026
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cost-intelligence
The true cost of buying a £300,000 home in the UK in 2026
Deposit, stamp duty, mortgage, council tax and the full year-one outgoings on a £300k purchase — with worked examples for first-time buyers, standard buyers and buy-to-let.
7 May 2026