A confident move towards retirement income, legacy planning, and structured success.
A Quiet Confidence Is Turning Louder
For years, many landlords held back, unsure whether interest rates, regulation, or sentiment would swing back in their favour. Now, with the Bank of England reducing interest rates to 4% and lenders actively pricing to attract buy-to-let and commercial borrowers, a clear shift is under way.
Professional investors are not retreating from the Private Rented Sector. Quite the opposite. Many are now buying with intent, and buying at scale.
The most strategic landlords are acquiring six or more residential properties in a single, connected transaction. They are using these purchases to access commercial finance, create scalable income for retirement, and structure long-term legacy plans for their families. This is not opportunism. It is a clear, confident strategy.
Why Six or More Makes a Difference
The following is a snippet from https://www.gov.uk/stamp-duty-land-tax/nonresidential-and-mixed-rates
Where six or more separate dwellings are acquired in a single transaction, the whole transaction is treated as non-residential for SDLT purposes. This means the buyer avoids both surcharges and benefits from lower flat rates:
- 0% on the first £150,000
- 2% on the next £100,000
- 5% on the remainder
For many investors, these savings are welcome, but they are not the main reason for acting now. The real benefit lies in combining tax efficiency with commercial finance, ownership structure, and future flexibility. A single, connected acquisition of six or more dwellings creates the conditions for a very different kind of property business.
Corporate Lenders Competing Aggressively
With interest rates now falling, lenders are responding. They are actively competing to fund larger transactions involving limited companies and structured borrowers. This is already translating into:
- Lower interest rates for bulk or company-owned property purchases
- Improved loan-to-value options for scale portfolios
- More flexibility in refinancing timelines and capital access
When six or more properties are purchased in a single transaction, even if they are standard residential dwellings, lenders often treat the deal as commercial in nature. This opens the door to better terms, simplified underwriting, and the opportunity to hold the portfolio in a long-term corporate wrapper such as a Family Investment Company.
From Income to Legacy: The Rise of the FIC
Many of our clients are using this market moment to consolidate new acquisitions within a Family Investment Company structure. This approach allows them to:
- Retain control while introducing family members over time
- Reinvest profits with greater efficiency
- Use growth shares or freezer shares to plan for future succession
- Build a sustainable income base for retirement
The FIC is not a tax scheme. It is a disciplined ownership model that enables long-term planning, clarity of roles, and intergenerational participation. Investors who are thinking seriously about their future are choosing to build on firm foundations now.
A Different Kind of Investor Is Emerging
We are seeing confident buyers stepping forward. These are not short-term speculators. They are landlords who:
- Understand the demand for good-quality rented homes
- Are committed to building professional, well-managed portfolios
- Want to involve their children or successors in the business
- Are ready to treat property as a structured, long-term asset
The PRS still offers real value for those who plan carefully. With borrowing conditions improving and professional advice more accessible than ever, now is the time to act with purpose.
Planning, Not Reacting
Landlords who are thinking long-term are not waiting to see what happens next. They are working with experienced advisers, acquiring at scale, and aligning their structures with future refinancing, income planning, and legacy goals.
The decision to buy six or more properties in one transaction is not about exploiting a rule. It reflects a mindset. A belief that the PRS still has room to grow and that the future belongs to those who plan ahead.
Thinking about buying, selling, or restructuring your property portfolio?
A well-planned transaction can make a significant difference to your SDLT liability and long-term tax position. P118 consultants can help you assess your options and design a structure that aligns with your goals, whether you are an overseas buyer, a UK landlord, or planning your retirement and legacy.
⚖️ Important Notice – Scope of Planning Support
Property118 does not provide formally regulated or insured advice on law, tax, or financial services, including life insurance, mortgages, pensions, or investment products.
Our role is to present researched planning recommendations based on our interpretation of current legislation, HMRC guidance, established case law, and our extensive experience supporting UK landlords.
While our bespoke recommendations are always based on detailed research, we strongly recommend that you share them with appropriately regulated professional advisers, such as your solicitor, accountant, or financial adviser, and ask them to review and confirm the correct legal and tax treatment before proceeding.
Specific regulated responsibilities include:
- Tax calculations and filings – Your accountant
- Stamp Duty Land Tax and equivalents – Your solicitor
- Company structuring – Your accountant
- Legal drafting – Your solicitor or Barrister
- Trust, wills, and succession planning – A STEP-qualified solicitor or trust specialist
- Life cover, pensions, and other financial services – An FCA-regulated financial adviser
Property118 is happy to work with your existing advisers or introduce you to trusted professionals. Our planning is designed to support you in making commercially led decisions that can then be implemented through appropriate regulated channels.