SpecialistUKUAEUSA
Property

Rental income, capital gains and SPVs, across borders.

Property tax is where the three jurisdictions differ most. The UK taxes rental income and gains and restricts interest relief. The UAE has no personal tax on rental income but 5 percent VAT on commercial property. The US taxes worldwide income of residents and withholds on non-residents. We handle each, and the interactions between them.

01What is included

The whole job, not the visible half.

Everything below is in scope on the plan that includes property & real estate accounting. Nothing on this list is an add-on.

  • Rental accounts by property, with allowable expenses and finance costs treated correctly
  • Property SPV accounting and corporation tax, including the case for incorporating
  • Capital gains computations and the UK 60-day reporting for residential disposals
  • Non-resident landlord scheme registration and returns
  • UAE VAT on commercial property and corporate tax for property companies
  • US FIRPTA withholding, Schedule E and state filings for property investors
02Who it is for

Three situations we see every week.

01

UK landlords living in the UAE or US

You file a UK return on the rental income regardless of where you live, and the residence rules decide what else is taxed.

02

Investors buying in Dubai

No personal income tax on rent, but VAT on commercial property, corporate tax if held through a company, and the question of where the owner is tax-resident.

03

Developers and portfolio holders

Trading versus investment status, SPV structures and financing costs are decisions with six-figure consequences.

03How it works

Four steps, then a rhythm.

Step 1

Structure review

Personal, SPV or partnership ownership, in which jurisdiction, and what changing it would cost.

Step 2

Property ledger

Income and costs by property, finance costs separated, capital versus revenue expenditure classified.

Step 3

Filings

Rental income returns, SPV accounts and tax, capital gains reporting, in each country that requires them.

Step 4

Planning

Disposal timing, main residence relief, incorporation and refinancing modelled before the decision.

04By market

The rules differ. So does the work.

The same service, applied to each jurisdiction's law. Figures checked September 2026.

UK

Mortgage interest on residential lets is relieved as a 20 percent tax credit, not a deduction. Capital gains on residential property must be reported and paid within 60 days of completion. Companies pay corporation tax on rental profits and gains, and the SPV route is common for higher-rate taxpayers.

Everything about the UK
UAE

No personal income tax on rental income. Commercial property sales and leases carry 5 percent VAT; residential leases are exempt. Property held in a company is within corporate tax, with real estate investment income of natural persons generally outside it.

Everything about the UAE
USA

Rental income is reported on Schedule E with depreciation over 27.5 years for residential property. Non-resident owners face 30 percent withholding unless they elect net-basis taxation, and FIRPTA withholds 15 percent on sale.

Everything about the USA
05Why Shaazbook

One senior accountant. One flat fee. Three countries.

130+
Businesses served across the Shaazford group
$50M+
Client revenue managed by the group
3
Primary jurisdictions: UK, UAE, USA
10+
Years of senior experience on every account

Group figures are Shaazford Global LLC's published numbers across all its service lines.

06Questions
Should I hold UK property in a company?

For a higher-rate taxpayer with mortgaged property, often yes because the company deducts interest in full. But transferring existing property triggers stamp duty and capital gains. We run the numbers on your portfolio.

I am a UK resident with a Dubai apartment. What do I declare?

The rental income on your UK return, as foreign property income. The UAE charges no tax on it, so there is no credit to claim, but the UK tax is due in full.

What is the 60-day rule?

UK residents disposing of UK residential property with a gain must report and pay the capital gains tax within 60 days of completion. Non-residents report all UK property disposals within 60 days, gain or not.

Do you handle Airbnb and short lets?

Yes. Short lets can qualify as furnished holiday lets in the UK with different tax treatment, though that regime is being abolished from April 2025, and are subject to VAT considerations in all three countries.

Talk to us about property & real estate accounting.

Thirty minutes, no pitch deck. Tell us the entities and the countries, and we will tell you honestly what applies and what it costs.