🛡️ SIC 68209 / 68100
Special Purpose Vehicle (SPV) BTL
Newly formed or existing property holding companies.
- 125% ICR stress testing
- 85% Max LTV
- Automated 24-hr lender approvals
- Intercompany loan deposits accepted
Acorn Specialist Desk · Corporate BTL & SPV Structures
Limited Company Buy-to-Let Mortgages & Section 24 Tax Mitigation
Maximize rental yields using SPVs, Trading Company group structures, and 125% ICR stress testing. Whole-of-market access to 400+ corporate BTL lenders.
The 4 corporate BTL pathways
Choose the company structure that matches your tax and lending strategy
From clean SPVs to trading company groups and family investment companies, each route needs different lender evidence and solicitor packaging.
💼 NON-SPV TRADING CO
Trading Company BTLs (OpCo Mortgages)
Buying BTLs directly inside an active trading business such as IT, retail or manufacturing.
- Specialist lenders who look past trading volatility
- Solutions for existing properties tied to trading balance sheets
⚡ ZERO DIVIDEND TAX
Group Subsidiary SPVs (OpCo to PropCo Loan)
Moving trading profits into property without personal dividend tax exposure.
- OpCo lends deposit to 100% owned PropCo subsidiary
- Clean lender underwriting
- Preserves trading cashflow
🏛️ ESTATE & IHT PLANNING
Family Investment Companies (FICs)
Passing rental wealth to the next generation tax-efficiently.
- Alphabet share structures
- Gifting growth shares
- Sheltering rental portfolios from 40% Inheritance Tax
Section 24 ownership comparison
Personal name vs. limited company SPV
How interest relief, tax base and lender stress testing shift when rental property moves into a corporate structure.
| Feature | Personal Name Ownership | Limited Company SPV |
|---|---|---|
| Mortgage Interest Relief | Restricted to 20% basic rate credit | 100% Fully Deductible Expense |
| Tax Base | Taxed on GROSS Rental Income | Taxed on NET Profit |
| Tax Rate | Up to 40% / 45% Personal Income Tax | 19% – 25% Corporation Tax |
| Lender ICR Stress Test | 145% @ 5.5%–6.5% (Borrow Less) | 125% @ 5.5% (Borrow Up to 20% More) |
| Intergenerational Gifting | Triggers SDLT & CGT | Gift Shares without Land Conveyancing |
Special feature
How to Use Trading Company Profits for BTL Deposits Without a Dividend Tax Bill
The Problem
Drawing profits from your trading company to buy a BTL personally triggers up to 39.35% Dividend Tax.
The Solution
Incorporate a 100% owned Subsidiary SPV (SIC 68209). Transfer trading cash as an Intercompany Loan.
The Result
Zero personal dividend tax triggered, full Corporation Tax deduction on mortgage interest, and clean 125% ICR lender approval.
Director security
Understanding Director Personal Guarantees (PGs) & Insurance
Lenders require Director PGs for SPV loans. Protect your personal family home against property market downturns using Personal Guarantee Insurance (PGI), which covers up to 80% of any lender shortfall.
Interactive Section 24 calculator
Estimate annual tax saved with an SPV
Compare personal-name Section 24 mortgage interest restriction against limited company corporation tax on net rental profit.
Annual gross rental income£60,000
Annual mortgage interest£30,000
Personal income bracket
Live tax comparison
Section 24 vs. SPV
- Personal name tax bill
- £18,000
- Limited company tax bill (19%)
- £5,700
- Annual tax saved with SPV
- £12,300
Modelled on £30,000 net rental profit after mortgage interest. Personal ownership applies Section 24 relief as a 20% credit on mortgage interest.
Indicative planning tool only. Tax depends on your full income, expenses, ownership, transfer costs, corporation tax bands and professional advice.
Child guides & planning tools
Go deeper on company BTL strategy
Use these knowledge desks to model tax, lender security and long-term ownership planning.
Group Structures & Intercompany Loans
Move surplus trading cash from OpCo into PropCo deposits with clean lender evidence.
Open guideSection 24 Tax Impact Calculator
Model mortgage interest relief restrictions against SPV corporation tax treatment.
Open guidePersonal Guarantee Insurance (PGI) Guide
Protect directors where lenders require personal guarantees on corporate BTL loans.
Open guideFamily Investment Companies & IHT
Explore alphabet shares, growth shares and long-term rental wealth transfer planning.
Open guideCorporate BTL FAQs
Answers for SPV landlords
Get Instant SPV Term Sheet
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