Inputs
Interest-only
Repayment
Borrow to cover stamp duty
Increases the loan to free up cash for the tax bill, rather than paying it upfront — subject to the lender's LTV and affordability limits, not guaranteed by every lender.
Results
Gross yield—
Net yield—
Monthly mortgage payment—
Monthly cashflow—
Annual cashflow—
Stamp duty—
Cash needed to complete—
Ownership & income
Individual
Ltd company (soon)
Quick-select income band
Under
£50,270
£50,270
£50k –
£100k
£100k
£100k –
£125k
£125k
Over
£125,140
£125,140
Personal Allowance is withdrawn between £100k–£125k, creating an effective ~60% marginal rate. Section 24 is particularly costly here.
Results
Tax if interest were deductible—
Tax under Section 24—
Cost of the restriction—
Effective rate on profit—
A single year's tax, shown as one figure. Real tax is paid in stages — balancing payments and payments on account — and depends on your whole tax position, not just this deal. See the Stress test for year-by-year detail and payment timing.
Shock inputs
Cashflow vs rate
Cashflow
Break-even
Marker rate—
Cashflow at marker—
Break-even rate—
Rate scenario table
| Rate | Cashflow / mo | After S24 / mo |
|---|