The limited company has become the default structure for UK landlords. After Section 24 removed full mortgage interest relief for higher-rate personal borrowers, a record share of buy-to-let is now bought through a company, where interest stays fully deductible against corporation tax. By the end of 2025 there were around 443,272 active buy-to-let companies on the Companies House register (Hamptons), a record 66,587 incorporated in 2025 alone, and Hamptons reckons around three quarters of new buy-to-let purchases are made through a company. In this launch episode of Limited Company Property Finance, host Georgina lays out the 2026 market, how a company buy-to-let mortgage works, who lends, and the funding routes.
We explain the single most important idea: a company buy-to-let mortgage is a loan to a special purpose vehicle (SPV) registered under SIC code 68100 or 68209, not to you. The company borrows, the rent services the loan, and the directors give personal guarantees. The arithmetic is mostly in your favour: company lending is stressed at a 125% interest cover ratio against 145% for higher-rate personal borrowers, in exchange for a small rate premium, around 0.20 to 0.40% over personal name and narrowing.
We then walk through the funding routes:
- SPV and limited company buy-to-let mortgages, up to 75% LTV
- Transferring an existing portfolio into a company, a taxed event
- Limited company remortgage and capital raising
- HMO and MUFB inside the company
- SPV bridging and refurbishment finance
- Portfolio and group finance
We name the specialist SPV lenders active in this market and explain why a broker matters: the intermediary-only names cannot be approached directly.
Across our network
The same 2026 outlook is published across our cloud network with a different
angle per platform:
- Limited Company Property Finance: 2026 Market Outlook
- SPV and Limited Company Buy to Let Mortgages 2026
- Transferring Property to a Limited Company 2026
- Limited Company Remortgage and Refinance 2026
- Limited Company HMO and MUFB Mortgages 2026
- SPV Bridging and Refurbishment Finance 2026
- SPV Structure, Deposits and Personal Guarantees 2026
- Limited Company Portfolio Landlord Finance 2026
Sources
Figures cited are drawn from Hamptons, Companies House, Paragon, UK Finance, BVA BDRC and HMRC / GOV.UK. All figures are third-party estimates and indicative market commentary.
About
Limited Company Property Finance is the practitioner podcast on funding UK rental property through a limited company or SPV. We help investors and portfolio landlords understand how lenders price and underwrite company buy-to-let, and how SPV mortgages, incorporation, remortgage, HMO, bridging and portfolio funding actually work.
This episode is general market commentary, not financial advice, and not tax advice, and not an offer of any kind. We are not FCA authorised. Buy-to-let lending to a company is, in most cases, unregulated business lending. Incorporation, the stamp duty surcharge, capital gains tax and Section 24 outcomes depend on circumstances; speak to a qualified accountant. Where a deal needs regulated advice, it should go to a regulated firm.
