What is Section 24 mortgage interest relief for landlords?

Overview

Section 24 restricts how landlords deduct finance costs against rental income; accountants model this as a tax credit style effect within the rules rather than full deduction.

Practical checks

Confirm timings and responsibilities with your conveyancer rather than assuming social media summaries.

Records

When you are the Editor, add dated PDFs and cover notes so other Stakeholders see structured evidence.

Using Property Passport UK

Start from the address on [Property Search](/search). When you own or manage the home, [claim your Property Passport](/claim/start) and upload Documents with clear dates and sources. Browse more explainers in the [Property Guides library](/guides). This article is general information, not legal, tax, mortgage, or survey advice.