mortgage interest tax relief

This infographic from Trueman Brown Chartered Accountants explains three main methods of financing an investment property and how each affects mortgage interest tax relief. It covers:
1) Personal borrowings – where landlords take a mortgage or remortgage their home to buy a property, with tax relief on eligible interest.
2) Corporate borrowings – where a company purchases property and can fully deduct finance costs for corporation tax purposes.
3) Director lends funds to a company – where a director uses personal borrowing to fund a company purchase and may claim tax relief if the property is rented out.
The infographic highlights how the structure of property ownership influences the way mortgage interest tax relief applies under 2025/26 UK tax rules.