# Portfolio Sales Consultancy

> Selling residential property portfolios across England and Wales


## Pages

- [Section 21](https://portfoliosalesconsultancy.co.uk/a-to-z/section-21/): Section 21 of the Housing Act 1988 allowed landlords to end an assured shorthold tenancy without giving a reason.
- [Renters' Rights Act 2025](https://portfoliosalesconsultancy.co.uk/a-to-z/renters-rights-act-2025/): The Renters' Rights Act 2025 is the biggest reform of private renting in England in decades.
- [Rental Yield](https://portfoliosalesconsultancy.co.uk/a-to-z/rental-yield/): Rental yield is the annual rent expressed as a percentage of a property's value.
- [Private Rented Sector Landlord Ombudsman](https://portfoliosalesconsultancy.co.uk/a-to-z/private-rented-sector-landlord-ombudsman/): The Renters' Rights Act 2025 will require private landlords to join a landlord ombudsman scheme, so tenants can escalate complaints without going to court.
- [Private Rented Sector Database (Landlord Register)](https://portfoliosalesconsultancy.co.uk/a-to-z/private-rented-sector-database/): Under the Renters' Rights Act 2025, private landlords in England must register themselves and their properties on the Private Rented Sector Database.
- [Private Residence Relief](https://portfoliosalesconsultancy.co.uk/a-to-z/private-residence-relief/): Private Residence Relief can reduce or remove Capital Gains Tax on a home that has been your main residence.
- [Portfolio Sale (Block Sale)](https://portfoliosalesconsultancy.co.uk/a-to-z/portfolio-sale/): A portfolio or block sale is the sale of several properties together, usually to one investor buyer and often with a single completion date.
- [Phased Sale](https://portfoliosalesconsultancy.co.uk/a-to-z/phased-sale/): A Worked Example: How Much Does It Save?
- [Off-Market Sale](https://portfoliosalesconsultancy.co.uk/a-to-z/off-market-sale/): Off-Market or On the Open Market?
- [Non-Disclosure Agreement (NDA)](https://portfoliosalesconsultancy.co.uk/a-to-z/non-disclosure-agreement/): A non-disclosure agreement is a contract in which a buyer agrees to keep the details of your portfolio confidential.
- [Limited Company (SPV) Portfolio](https://portfoliosalesconsultancy.co.uk/a-to-z/limited-company-spv-portfolio/): Many landlords hold property through a limited company, often a special purpose vehicle (SPV) set up only to own property.
- [KYC and Anti-Money Laundering Checks](https://portfoliosalesconsultancy.co.uk/a-to-z/kyc-and-anti-money-laundering-checks/): Know-your-customer (KYC) and anti-money laundering (AML) checks confirm who you are and where funds come from.
- [Inheritance Tax and Property](https://portfoliosalesconsultancy.co.uk/a-to-z/inheritance-tax/): Inheritance Tax can be charged on the value of an estate, including rental property, above the available nil-rate bands.
- [HMO and Selective Licensing](https://portfoliosalesconsultancy.co.uk/a-to-z/hmo-and-selective-licensing/): Mandatory licensing applies to HMOs with five or more people forming two or more households.
- [House in Multiple Occupation (HMO)](https://portfoliosalesconsultancy.co.uk/a-to-z/house-in-multiple-occupation/): A property is a house in multiple occupation (HMO) when it is let to three or more people forming two or more households who share facilities such as a kitchen or bathroom.
- [Ground 1A (Selling Ground)](https://portfoliosalesconsultancy.co.uk/a-to-z/ground-1a/): Ground 1A or a Tenanted Sale?
- [Exchange and Completion](https://portfoliosalesconsultancy.co.uk/a-to-z/exchange-and-completion/): Exchange of contracts is the point at which a sale becomes legally binding, usually with a deposit paid.
- [EPC and Minimum Energy Efficiency Standards](https://portfoliosalesconsultancy.co.uk/a-to-z/epc-minimum-energy-efficiency-standards/): An Energy Performance Certificate rates a home's energy efficiency from A to G.
- [Desktop Market Appraisal](https://portfoliosalesconsultancy.co.uk/a-to-z/desktop-market-appraisal/): Appraisal, Valuation or Survey?
- [Decent Homes Standard](https://portfoliosalesconsultancy.co.uk/a-to-z/decent-homes-standard/): The Decent Homes Standard sets minimum conditions for rented homes, such as being in reasonable repair and free from serious hazards.
- [Council Tax Empty Homes Premium](https://portfoliosalesconsultancy.co.uk/a-to-z/council-tax-empty-homes-premium/): Councils in England can charge a premium of up to 100%, effectively double council tax, on homes that have been empty and substantially unfurnished for a year or more.
- [Conveyancing](https://portfoliosalesconsultancy.co.uk/a-to-z/conveyancing/): Conveyancing is the legal work of transferring ownership of property, carried out by a solicitor or licensed conveyancer.
- [Cash-Funded Buyer](https://portfoliosalesconsultancy.co.uk/a-to-z/cash-funded-buyer/): How Fast Can a Cash Sale Be?
- [Capital Losses](https://portfoliosalesconsultancy.co.uk/a-to-z/capital-losses/): A capital loss arises when a property sells for less than its allowable cost.
- [Capital Improvements](https://portfoliosalesconsultancy.co.uk/a-to-z/capital-improvements/): Improvement or Repair?
- [CGT 60-Day Reporting](https://portfoliosalesconsultancy.co.uk/a-to-z/cgt-60-day-reporting/): When you sell a UK residential property and there is Capital Gains Tax to pay, you must report the sale to HMRC and pay the tax within 60 days of completion.
- [Capital Gains Tax (CGT)](https://portfoliosalesconsultancy.co.uk/a-to-z/capital-gains-tax/): Capital Gains Tax is charged on the gain you make when you sell a property that is not your main home.
- [Basic-Rate Band](https://portfoliosalesconsultancy.co.uk/a-to-z/basic-rate-band/): The basic-rate band is the slice of taxable income taxed at the basic rate: £37,700 above the personal allowance for 2026 to 2027.
- [Awaab's Law](https://portfoliosalesconsultancy.co.uk/a-to-z/awaabs-law/): Awaab's Law sets strict legal deadlines for investigating and fixing damp, mould and other serious hazards.
- [Assured Periodic Tenancy](https://portfoliosalesconsultancy.co.uk/a-to-z/assured-periodic-tenancy/): Since 1 May 2026, most private tenancies in England have been assured periodic tenancies with no fixed end date, under the Renters' Rights Act 2025.
- [Annual Exempt Amount](https://portfoliosalesconsultancy.co.uk/a-to-z/annual-exempt-amount/): The annual exempt amount is the tax-free allowance for Capital Gains Tax.
- [Landlord A to Z](https://portfoliosalesconsultancy.co.uk/a-to-z/): Plain-English definitions of the terms landlords meet when selling a property portfolio, from Ground 1A and Capital Gains Tax to HMOs and the new landlord register.
- [Our Reviews](https://portfoliosalesconsultancy.co.uk/about/our-reviews/): What landlords say about selling their portfolios with Portfolio Sales Consultancy.
- [Sitemap](https://portfoliosalesconsultancy.co.uk/sitemap/): Every page on the Portfolio Sales Consultancy website, grouped by section.
- [Selling a Portfolio Held in a Limited Company, SPV or Trust](https://portfoliosalesconsultancy.co.uk/guides/selling-portfolio-company-trust/): How a portfolio is owned shapes how it can be sold.
- [Complaints Procedure](https://portfoliosalesconsultancy.co.uk/legal/complaints-procedure/): Portfolio Sales Consultancy Ltd (company number 16090157) aims to deal with every client fairly and professionally.
- [Landlord Exit Calculator](https://portfoliosalesconsultancy.co.uk/guides/landlord-exit-calculator/): See the rough numbers behind selling your portfolio, property by property.
- [Capital Gains Tax When Selling Rental Property](https://portfoliosalesconsultancy.co.uk/guides/capital-gains-tax-selling-rental-property/): If you sell a rental property for more than it cost you, Capital Gains Tax (CGT) may be due on the gain.
- [Sell an HMO Portfolio](https://portfoliosalesconsultancy.co.uk/portfolio/sell-hmo-portfolio/): You can sell a house in multiple occupation (HMO), or a portfolio of HMOs, with tenants in place.
- [Legal](https://portfoliosalesconsultancy.co.uk/legal/): Policies and terms for Portfolio Sales Consultancy Ltd, registered in England and Wales (company number 16090157).
- [Selling Your Portfolio for Retirement](https://portfoliosalesconsultancy.co.uk/why-sell/retirement-leaving-property/): After years of managing rental properties, many landlords want to step back.
- [When Your Portfolio Has Become a Burden](https://portfoliosalesconsultancy.co.uk/why-sell/portfolio-has-become-a-burden/): What began as a sound investment can, over time, become a source of constant pressure. If that is where you are, you have options – including an orderly sale.
- [Selling a Mortgaged Property Portfolio](https://portfoliosalesconsultancy.co.uk/why-sell/mortgage-debt-property-portfolio/): Higher borrowing costs and refinancing challenges have made some heavily mortgaged portfolios hard to sustain.
- [Planning a Complete Landlord Exit](https://portfoliosalesconsultancy.co.uk/why-sell/landlord-exit/): Selling a whole portfolio is a significant financial decision.
- [Selling a Portfolio Under Financial Pressure](https://portfoliosalesconsultancy.co.uk/why-sell/financial-pressure-property-portfolio/): Higher borrowing costs, tax changes and rising running costs have reduced the returns on many buy-to-let portfolios.
- [Selling Property With Tenants in Situ](https://portfoliosalesconsultancy.co.uk/portfolio/sell-portfolio-with-tenants/): You do not need vacant possession to sell a rented property or a whole portfolio.
- [Sell Part of Your Property Portfolio](https://portfoliosalesconsultancy.co.uk/portfolio/sell-part-of-my-portfolio/): You do not have to exit entirely.
- [Selling a Portfolio Without Avoidable Delay](https://portfoliosalesconsultancy.co.uk/portfolio/sell-my-portfolio-quickly/): If timing matters, a sale to a cash-funded investor buyer can remove some common causes of delay, such as waiting on a buyer's mortgage.
- [Sell Your Entire Property Portfolio](https://portfoliosalesconsultancy.co.uk/portfolio/sell-my-entire-portfolio/): If you are ready to step away from property ownership, Portfolio Sales Consultancy can introduce your entire portfolio to investor buyers with a view to a single, coordinated sale – and support the transaction through to completion.
- [Sell a Problem Property](https://portfoliosalesconsultancy.co.uk/portfolio/sell-a-problem-property/): Difficult tenants, rent arrears, disrepair, short leases – problem properties can drain your time, money and energy.
- [Off-Market Portfolio Sale](https://portfoliosalesconsultancy.co.uk/options/off-market-sale/): Sell your property portfolio without public portal listings, boards or open viewings.
- [Finding the Right Exit Strategy](https://portfoliosalesconsultancy.co.uk/options/finding-the-right-exit-strategy/): Deciding how to sell a property portfolio is a significant financial decision.
- [Sale to a Cash-Funded Buyer](https://portfoliosalesconsultancy.co.uk/options/cash-direct-sale/): Portfolio Sales Consultancy (PSC) can introduce your portfolio to investor buyers in our network who fund their purchases without a mortgage.
- [Website Terms of Use](https://portfoliosalesconsultancy.co.uk/legal/terms-conditions/): Draft for review – this policy has not yet been reviewed by a qualified solicitor.
- [Privacy Policy](https://portfoliosalesconsultancy.co.uk/legal/privacy-policy/): Draft for review – this policy has not yet been reviewed by a qualified solicitor.
- [Disclaimer](https://portfoliosalesconsultancy.co.uk/legal/disclaimer/): Draft for review – this policy has not yet been reviewed by a qualified solicitor.
- [Cookie Policy](https://portfoliosalesconsultancy.co.uk/legal/cookie-policy/): Draft for review – this policy has not yet been reviewed by a qualified solicitor.
- [Portfolio Sale Timescales](https://portfoliosalesconsultancy.co.uk/how-it-works/timescales/): Portfolio sales commonly take several months.
- [Selling Multiple Properties](https://portfoliosalesconsultancy.co.uk/how-it-works/selling-multiple-properties/): A portfolio block sale lets you sell several properties to one buyer in a single, coordinated transaction.
- [Portfolio Appraisal](https://portfoliosalesconsultancy.co.uk/how-it-works/portfolio-valuation/): Our portfolio appraisal looks at income, tenancies, condition, location, outstanding debt and title – giving you an indicative market view of your portfolio.
- [Fees & Costs](https://portfoliosalesconsultancy.co.uk/how-it-works/fees-costs/): How PSC is paid is set out in writing in our terms of business before you agree to anything, including whether any fee is paid by the buyer.
- [Frequently Asked Questions](https://portfoliosalesconsultancy.co.uk/how-it-works/faqs/): Answers to common questions about selling a property portfolio – from appraisals and timescales to fees, tenants and general tax points.
- [Selling Property Portfolios](https://portfoliosalesconsultancy.co.uk/guides/selling-property-portfolios/): Guides for landlords in England and Wales planning to sell a residential property portfolio – from a first portfolio appraisal through to completion, for smaller and larger portfolios alike.
- [Landlord Exit Guides](https://portfoliosalesconsultancy.co.uk/guides/landlord-exit-guides/): Tax changes and new legislation have led many landlords to review whether to keep letting.
- [Why Landlords Use Us](https://portfoliosalesconsultancy.co.uk/about/why-landlords-use-us/): Landlords come to PSC when they want to sell a portfolio privately, to investor buyers, with someone coordinating the sale through to completion – and with clear written terms and a realistic view of their options from the start.
- [Our Approach](https://portfoliosalesconsultancy.co.uk/about/our-approach/): A portfolio sale only works when sellers, buyers and solicitors can rely on one another.
- [Contact Us](https://portfoliosalesconsultancy.co.uk/about/contact/): Whether you have a portfolio ready to sell or are simply exploring your options, we are happy to talk – with no pressure and no obligation.
- [Why Landlords Sell Their Portfolios](https://portfoliosalesconsultancy.co.uk/why-sell/): Many landlords reach a point where selling some or all of their portfolio makes more sense than continuing to hold it.
- [Enquiry Received](https://portfoliosalesconsultancy.co.uk/thank-you/): Your portfolio enquiry has been received. A member of the PSC team will be in touch. We aim to respond promptly during office hours.
- [Property Articles](https://portfoliosalesconsultancy.co.uk/property-articles/): New articles for landlords in England and Wales on the rental market, tax and regulation, and selling a property portfolio.
- [Request a Portfolio Appraisal](https://portfoliosalesconsultancy.co.uk/request-portfolio-valuation/): Tell us about your portfolio and we will discuss it with you and provide an indicative market view.
- [Sell Your Property Portfolio](https://portfoliosalesconsultancy.co.uk/portfolio/): Whether you own a handful of properties or a substantial portfolio, Portfolio Sales Consultancy introduces your portfolio to investor buyers and supports the sale through to completion – with clear written terms agreed before we act.
- [Your Portfolio Exit Options](https://portfoliosalesconsultancy.co.uk/options/): Every landlord's situation is different. Some value certainty, some discretion, some the highest achievable price, and many have tenants in place.
- [How It Works](https://portfoliosalesconsultancy.co.uk/how-it-works/): Portfolio Sales Consultancy introduces landlords' portfolios to investor buyers and supports the sale through to completion.
- [Property Portfolio Guides](https://portfoliosalesconsultancy.co.uk/guides/): Practical, general guides for landlords in England and Wales – covering how a portfolio sale works, selling with tenants in place, the Renters' Rights Act 2025 and planning an exit from the property market.
- [About Us](https://portfoliosalesconsultancy.co.uk/about/): Portfolio Sales Consultancy Ltd is a portfolio sales consultancy based in Shifnal, Shropshire.
- [Portfolio Sales Consultancy](https://portfoliosalesconsultancy.co.uk/): PSC works with landlords in England and Wales who are considering selling some or all of their residential property portfolio.
- [Return on Investment (ROI) and Deal Calculations](https://portfoliosalesconsultancy.co.uk/a-to-z/return-on-investment-deal-calculations/): Gross yield is annual rent ÷ price. Net yield deducts running costs first.
- [Wales and Scotland Differences](https://portfoliosalesconsultancy.co.uk/a-to-z/wales-and-scotland-differences/): Most of this A to Z describes England.
- [Commercial Leases in Mixed-Use Buildings](https://portfoliosalesconsultancy.co.uk/a-to-z/commercial-leases-in-mixed-use-buildings/): A commercial lease lets a shop, office or other business unit, often in a building that also has flats.
- [Serviced Accommodation and Short Lets](https://portfoliosalesconsultancy.co.uk/a-to-z/serviced-accommodation-and-short-lets/): Serviced accommodation and short lets are furnished homes let by the night or week rather than on tenancies.
- [Asbestos](https://portfoliosalesconsultancy.co.uk/a-to-z/asbestos/): Asbestos was widely used in buildings before 2000, in materials such as textured ceilings, floor tiles, pipe lagging and garage roofs.
- [Landlord Insurance](https://portfoliosalesconsultancy.co.uk/a-to-z/landlord-insurance/): Landlord insurance covers a rental property's buildings, the landlord's contents and their liability to tenants and visitors, with options such as rent guarantee and legal expenses.
- [Inventories and Check-In Reports](https://portfoliosalesconsultancy.co.uk/a-to-z/inventories-and-check-in-reports/): An inventory and check-in report records the contents and condition of a property at the start of a tenancy, usually with dated photos.
- [Guarantors](https://portfoliosalesconsultancy.co.uk/a-to-z/guarantors/): A guarantor is a person who agrees to pay the tenant's rent and other liabilities if the tenant does not.
- [No DSS and No Children Rules](https://portfoliosalesconsultancy.co.uk/a-to-z/no-dss-and-no-children-rules/): Since 1 May 2026, landlords and letting agents in England cannot refuse to let to someone, or put them at a disadvantage, because they receive benefits or have children living with them.
- [Pets in Lets](https://portfoliosalesconsultancy.co.uk/a-to-z/pets-in-lets/): Since 1 May 2026, tenants in England can ask to keep a pet and landlords must not unreasonably refuse.
- [Holding Deposits and Rent in Advance](https://portfoliosalesconsultancy.co.uk/a-to-z/holding-deposits-and-rent-in-advance/): A holding deposit reserves a property while checks are done and is capped at one week's rent.
- [Civil Penalties and Banning Orders](https://portfoliosalesconsultancy.co.uk/a-to-z/civil-penalties-and-banning-orders/): Civil penalties are fines councils can impose on landlords instead of prosecuting them, for breaches such as licensing failures, ignoring improvement notices or breaking Renters' Rights Act rules.
- [Interest-Only Mortgage Term End](https://portfoliosalesconsultancy.co.uk/a-to-z/interest-only-mortgage-term-end/): At the end of an interest-only mortgage term the whole loan becomes due. Landlords must repay it from savings, refinance, or sell the property.
- [Refinancing versus Selling](https://portfoliosalesconsultancy.co.uk/a-to-z/refinancing-versus-selling/): When a fixed rate ends, landlords can refinance with a new lender, switch to a new product with their existing lender, or sell.
- [Cross-Charged Portfolio Mortgages](https://portfoliosalesconsultancy.co.uk/a-to-z/cross-charged-portfolio-mortgages/): A cross-charged mortgage uses several properties as security for one loan or for all debts owed to the lender.
- [Ground Rent and Service Charges](https://portfoliosalesconsultancy.co.uk/a-to-z/ground-rent-and-service-charges/): Ground rent is a yearly payment to the freeholder under a lease.
- [Lease Extensions](https://portfoliosalesconsultancy.co.uk/a-to-z/lease-extension/): Extend or sell as is?
- [Share Sale of a Property Company](https://portfoliosalesconsultancy.co.uk/a-to-z/share-sale/): In a share sale, the owner sells the company that holds the properties rather than the properties themselves.
- [Deposit at Exchange](https://portfoliosalesconsultancy.co.uk/a-to-z/deposit-at-exchange/): The deposit at exchange is the sum the buyer pays when contracts are exchanged, usually 10% of the price.
- [Title Restrictions](https://portfoliosalesconsultancy.co.uk/a-to-z/title-restrictions/): A restriction is an entry in the proprietorship register at HM Land Registry that stops a sale or mortgage being registered unless certain conditions are met, such as a lender's consent or two trustees signing.
- [Indemnity Insurance](https://portfoliosalesconsultancy.co.uk/a-to-z/indemnity-insurance/): Indemnity insurance is a one-off policy that protects a buyer and their lender against the financial loss from a specific legal defect, such as missing building regulation approval or a breached covenant.
- [Conveyancing Searches](https://portfoliosalesconsultancy.co.uk/a-to-z/conveyancing-searches/): Conveyancing searches are enquiries the buyer's solicitor makes of councils, water companies and other bodies to find issues not shown on the title, such as planning history, road schemes, drainage and flood risk.
- [Sale and Leaseback](https://portfoliosalesconsultancy.co.uk/a-to-z/sale-and-leaseback/): In a sale and leaseback, an owner sells a property and immediately leases it back from the buyer, releasing capital while keeping use of the building.
- [Extracting Money from a Property Company](https://portfoliosalesconsultancy.co.uk/a-to-z/extracting-money-from-a-property-company/): Profits made in a property company belong to the company, so landlords pay tax again to take them out.
- [ATED (Annual Tax on Enveloped Dwellings)](https://portfoliosalesconsultancy.co.uk/a-to-z/ated/): ATED is an annual tax on UK homes worth more than £500,000 owned by a company or certain partnerships.
- [Deed of Variation](https://portfoliosalesconsultancy.co.uk/a-to-z/deed-of-variation/): A deed of variation lets a beneficiary redirect what they inherit, for example passing a share of a rental property to their own children.
- [Residence Nil-Rate Band](https://portfoliosalesconsultancy.co.uk/a-to-z/residence-nil-rate-band/): The residence nil-rate band (RNRB) is an extra Inheritance Tax allowance of up to £175,000 per person when a home the deceased lived in passes to children or grandchildren.
- [Property Allowance and Rent-a-Room Relief](https://portfoliosalesconsultancy.co.uk/a-to-z/property-allowance-and-rent-a-room/): The property allowance makes the first £1,000 of gross property income tax free, or lets you deduct £1,000 instead of actual expenses.
- [Allowable Expenses for Landlords](https://portfoliosalesconsultancy.co.uk/a-to-z/allowable-expenses/): Repairs or improvements?
- [Fire Risk Assessments](https://portfoliosalesconsultancy.co.uk/a-to-z/fire-risk-assessments/): A fire risk assessment (FRA) identifies fire hazards and the measures needed to keep people safe.
- [Early Repayment Charges](https://portfoliosalesconsultancy.co.uk/a-to-z/early-repayment-charges/): An early repayment charge (ERC) is a fee a lender charges if a mortgage is repaid during its fixed or discounted period.
- [Sitting Tenants and Regulated Tenancies](https://portfoliosalesconsultancy.co.uk/a-to-z/sitting-tenants-regulated-tenancies/): A sitting tenant is a tenant who stays in the property when it is sold.
- [Right of First Refusal (Section 5 Notice)](https://portfoliosalesconsultancy.co.uk/a-to-z/right-of-first-refusal/): Under the Landlord and Tenant Act 1987, a landlord selling a building with two or more flats may have to offer it first to the qualifying tenants by serving Section 5 notices.
- [Making Tax Digital for Landlords](https://portfoliosalesconsultancy.co.uk/a-to-z/making-tax-digital/): Making Tax Digital (MTD) for Income Tax requires landlords and sole traders to keep digital records and send HMRC quarterly updates through compatible software.
- [Business Asset Disposal Relief](https://portfoliosalesconsultancy.co.uk/a-to-z/business-asset-disposal-relief/): Business Asset Disposal Relief (BADR) taxes qualifying business gains at a lower CGT rate: 14% in 2025 to 2026 and 18% from 6 April 2026, up to a £1 million lifetime limit.
- [Compliance Certificates You Need Before Selling Your Portfolio](https://portfoliosalesconsultancy.co.uk/guides/compliance-certificates-selling-portfolio/): Buyers of a rental portfolio, and their solicitors and lenders, will ask to see a current gas safety record, a satisfactory EICR and a valid EPC for every property, plus alarm records, deposit protection evidence, tenancy documents and any HMO or selective licences.
- [Inheritance Tax and Your Property Portfolio: Why Specialist Advice Matters](https://portfoliosalesconsultancy.co.uk/guides/inheritance-tax-property-portfolio/): Inheritance Tax (IHT) can be charged at 40% on the value of an estate above the available nil-rate bands, and a rental portfolio counts at its full market value, less any mortgages.
- [EPC Requirements and Minimum Energy Efficiency Standards](https://portfoliosalesconsultancy.co.uk/guides/epc-minimum-energy-efficiency-standards-landlords/): Privately rented homes in England and Wales must currently have an EPC rating of at least E, unless a valid exemption is registered.
- [Selling to a Housing Association or Council](https://portfoliosalesconsultancy.co.uk/a-to-z/selling-to-a-housing-association-or-council/): Councils and housing associations buy homes from private landlords to house families and people in temporary accommodation.
- [Under Offer and SSTC](https://portfoliosalesconsultancy.co.uk/a-to-z/under-offer-sstc/): Under offer means a seller has accepted an offer. Sold subject to contract (SSTC) means the sale is agreed but contracts have not yet been exchanged.
- [Letting Agent Handover](https://portfoliosalesconsultancy.co.uk/a-to-z/letting-agent-handover/): A letting agent handover is the transfer of management, tenant records, deposits and rent from the seller's agent to the buyer when a tenanted property is sold.
- [Student Lets](https://portfoliosalesconsultancy.co.uk/a-to-z/student-lets/): Student lets are homes let to students, usually shared houses let for the academic year.
- [Wear and Tear (Replacement of Domestic Items Relief)](https://portfoliosalesconsultancy.co.uk/a-to-z/replacement-of-domestic-items-relief/): Replacement of domestic items relief lets residential landlords deduct the cost of replacing furniture, furnishings, appliances and kitchenware in a let home.
- [Building Safety Act and EWS1](https://portfoliosalesconsultancy.co.uk/a-to-z/building-safety-act-ews1/): The Building Safety Act 2022 protects qualifying leaseholders from most costs of fixing building safety defects such as dangerous cladding.
- [Rent-to-Rent](https://portfoliosalesconsultancy.co.uk/a-to-z/rent-to-rent/): Rent-to-rent is an arrangement where a company rents a property from the owner, often for a guaranteed rent, then sublets it, usually room by room.
- [Overage](https://portfoliosalesconsultancy.co.uk/a-to-z/overage/): Overage, also called clawback, is a promise by a buyer to pay the seller an extra sum if the property's value rises because of a future event, usually planning permission.
- [Gazumping and Gazundering](https://portfoliosalesconsultancy.co.uk/a-to-z/gazumping-and-gazundering/): Gazumping is when a seller accepts a higher offer after already agreeing a sale. Gazundering is when a buyer cuts their offer just before exchange.
- [Knotweed (Japanese Knotweed)](https://portfoliosalesconsultancy.co.uk/a-to-z/japanese-knotweed/): Japanese knotweed is an invasive plant that can damage paving, drains and lightweight structures.
- [Chain-Free Sale](https://portfoliosalesconsultancy.co.uk/a-to-z/chain-free-sale/): How much faster is it?
- [Completion Statement](https://portfoliosalesconsultancy.co.uk/a-to-z/completion-statement/): A completion statement is the solicitor's account of the money on a sale.
- [Comparable Evidence](https://portfoliosalesconsultancy.co.uk/a-to-z/comparable-evidence/): Comparable evidence is the record of similar properties that have recently sold or let nearby. Valuers and buyers use it to set a price.
- [Surveys](https://portfoliosalesconsultancy.co.uk/a-to-z/surveys/): A survey is an inspection of a property's condition commissioned by the buyer.
- [Material Information](https://portfoliosalesconsultancy.co.uk/a-to-z/material-information/): Material information is anything an average buyer needs to make an informed decision about a property, such as tenure, council tax band, utilities, flood risk or building safety issues.
- [Due Diligence](https://portfoliosalesconsultancy.co.uk/a-to-z/due-diligence/): Due diligence is the buyer's investigation of a property or portfolio before committing: legal title, searches, tenancies, rent, safety compliance, physical condition and finance.
- [Heads of Terms](https://portfoliosalesconsultancy.co.uk/a-to-z/heads-of-terms/): Heads of terms are a short written summary of the main points agreed for a sale before contracts are drafted: price, which properties are included, timetable, conditions and who pays which costs.
- [Mixed-Use Property](https://portfoliosalesconsultancy.co.uk/a-to-z/mixed-use-property/): Mixed-use property combines residential and commercial parts in one purchase, such as a shop with a flat above.
- [VAT and Property](https://portfoliosalesconsultancy.co.uk/a-to-z/vat-and-property/): Letting and selling existing residential property is exempt from VAT, so landlords do not charge VAT on rent or the sale price but cannot reclaim VAT on their costs.
- [Non-Resident Landlord Scheme](https://portfoliosalesconsultancy.co.uk/a-to-z/non-resident-landlord-scheme/): The Non-Resident Landlord Scheme taxes UK rent paid to landlords who usually live abroad.
- [Power of Attorney](https://portfoliosalesconsultancy.co.uk/a-to-z/power-of-attorney/): A power of attorney lets a chosen person act for a landlord.
- [Probate Property Sale](https://portfoliosalesconsultancy.co.uk/a-to-z/probate-property-sale/): A probate property sale is the sale of property owned by someone who has died.
- [Transfer of Equity](https://portfoliosalesconsultancy.co.uk/a-to-z/transfer-of-equity/): A transfer of equity changes who owns a property without selling it on the open market, for example adding a spouse to the title or removing a former partner.
- [Gifting Property](https://portfoliosalesconsultancy.co.uk/a-to-z/gifting-property/): Gifting a rental property to a family member counts as selling it at market value for Capital Gains Tax, so tax can be due even though no money changes hands.
- [Trusts](https://portfoliosalesconsultancy.co.uk/a-to-z/trusts/): A trust holds property for beneficiaries, with trustees as the legal owners.
- [Incorporation](https://portfoliosalesconsultancy.co.uk/a-to-z/incorporation/): Incorporate or sell?
- [Negative Equity](https://portfoliosalesconsultancy.co.uk/a-to-z/negative-equity/): Negative equity means the mortgage on a property is larger than the property is worth.
- [Loan to Value](https://portfoliosalesconsultancy.co.uk/a-to-z/loan-to-value/): Loan to value (LTV) is the mortgage balance as a percentage of the property's value. A £150,000 loan on a £200,000 house is 75% LTV.
- [Interest Cover Ratio](https://portfoliosalesconsultancy.co.uk/a-to-z/interest-cover-ratio/): An interest cover ratio (ICR) compares a property's rent with the mortgage interest, usually at a stressed rate.
- [Buy-to-Let Mortgage](https://portfoliosalesconsultancy.co.uk/a-to-z/buy-to-let-mortgage/): A buy-to-let mortgage is a loan secured on a property bought to rent out.
- [Bridging Finance](https://portfoliosalesconsultancy.co.uk/a-to-z/bridging-finance/): Bridging finance is a short-term loan secured on property, usually for up to 24 months, used to buy or refinance quickly before longer-term funding or a sale is in place.
- [Auction Sale](https://portfoliosalesconsultancy.co.uk/a-to-z/auction-sale/): An auction sale sells property to the highest bidder on a set date.
- [Void Periods](https://portfoliosalesconsultancy.co.uk/a-to-z/void-periods/): A void period is the time a rental property stands empty between tenancies.
- [Data Room](https://portfoliosalesconsultancy.co.uk/a-to-z/data-room/): A data room is a secure online folder holding every document a buyer needs to assess a property portfolio: titles, tenancies, rent schedules, safety certificates, licences and accounts.
- [Article 4 Direction](https://portfoliosalesconsultancy.co.uk/a-to-z/article-4-direction/): An Article 4 direction is a council order that removes certain permitted development rights in an area.
- [Disrepair Claims](https://portfoliosalesconsultancy.co.uk/a-to-z/disrepair-claims/): A disrepair claim is a legal claim by a tenant that the landlord has failed to carry out repairs they are responsible for, or let a home that is unfit for human habitation.
- [First-tier Tribunal (Property Chamber)](https://portfoliosalesconsultancy.co.uk/a-to-z/first-tier-tribunal/): The First-tier Tribunal (Property Chamber) is the specialist tribunal that decides many residential property disputes in England, including challenges to rent increases, appeals against licensing decisions and civil penalties, rent repayment orders, and leasehold disputes over service charges and lease extensions.
- [Rent Repayment Orders (RRO)](https://portfoliosalesconsultancy.co.uk/a-to-z/rent-repayment-orders/): A rent repayment order requires a landlord to repay rent to a tenant, or to the council where housing benefit or Universal Credit was paid, because the landlord committed certain offences, such as letting an unlicensed HMO or illegal eviction.
- [Rent Arrears](https://portfoliosalesconsultancy.co.uk/a-to-z/rent-arrears/): Rent arrears are rent that is due but unpaid.
- [Rent Increases (Section 13 Notice)](https://portfoliosalesconsultancy.co.uk/a-to-z/rent-increases-section-13/): Since 1 May 2026, landlords in England can only increase the rent on an assured tenancy once a year, using a Section 13 notice on the prescribed form with at least two months' notice.
- [Right to Rent Checks](https://portfoliosalesconsultancy.co.uk/a-to-z/right-to-rent-checks/): Landlords in England must check that every adult who will live in a rented home has the right to rent in the UK before the tenancy starts, and keep copies of the documents.
- [Housing Health and Safety Rating System (HHSRS)](https://portfoliosalesconsultancy.co.uk/a-to-z/hhsrs/): The Housing Health and Safety Rating System is the risk-based method councils use to assess hazards in homes, such as damp and mould, excess cold, falls and fire.
- [Legionella Risk Assessment](https://portfoliosalesconsultancy.co.uk/a-to-z/legionella-risk-assessment/): Landlords have a legal duty to assess and control the risk of exposure to legionella bacteria in the water systems of their rented homes.
- [Smoke and Carbon Monoxide Alarms](https://portfoliosalesconsultancy.co.uk/a-to-z/smoke-and-carbon-monoxide-alarms/): Landlords in England must fit a smoke alarm on every storey used as living accommodation and a carbon monoxide alarm in any room with a fixed combustion appliance, other than a gas cooker.
- [Electrical Safety (EICR)](https://portfoliosalesconsultancy.co.uk/a-to-z/electrical-safety-eicr/): Private landlords in England must have the electrical installation in each rented home inspected and tested by a qualified person at least every five years, and give tenants a copy of the Electrical Installation Condition Report (EICR).
- [Gas Safety Certificate (CP12)](https://portfoliosalesconsultancy.co.uk/a-to-z/gas-safety-certificate/): Landlords must have every gas appliance, fitting and flue in a rented home checked every 12 months by a Gas Safe registered engineer, and give tenants a copy of the gas safety record within 28 days.
- [Zero Deposit Schemes](https://portfoliosalesconsultancy.co.uk/a-to-z/zero-deposit-schemes/): A zero deposit or deposit replacement scheme lets a tenant pay a smaller, non-refundable fee instead of a cash deposit, with the provider covering the landlord for unpaid rent or damage up to an agreed limit.
- [Year-End Tax Planning (5 April)](https://portfoliosalesconsultancy.co.uk/a-to-z/year-end-tax-planning/): The UK tax year ends on 5 April.
- [X Marks the Spot: Title Plans and Boundaries](https://portfoliosalesconsultancy.co.uk/a-to-z/x-title-plans-and-boundaries/): A title plan is the HM Land Registry map showing the extent of a registered property, usually edged in red.
- [Written Statement of Terms](https://portfoliosalesconsultancy.co.uk/a-to-z/written-statement-of-terms/): Under the Renters' Rights Act 2025, landlords must give tenants of new tenancies a written statement of the main terms.
- [Unregistered Land](https://portfoliosalesconsultancy.co.uk/a-to-z/unregistered-land/): Unregistered land is property that has never been registered at HM Land Registry because it has not changed hands since registration became compulsory.
- [Quiet Enjoyment](https://portfoliosalesconsultancy.co.uk/a-to-z/quiet-enjoyment/): Quiet enjoyment is a tenant's legal right to live in their home without unreasonable interference from the landlord. It is implied into every tenancy.
- [Mortgage Redemption and Early Repayment Charges](https://portfoliosalesconsultancy.co.uk/a-to-z/mortgage-redemption/): When you sell a mortgaged property, the loan is repaid from the sale proceeds on completion, using a redemption statement from the lender.
- [Joint Ownership (Joint Tenants and Tenants in Common)](https://portfoliosalesconsultancy.co.uk/a-to-z/joint-ownership/): Property can be jointly owned as joint tenants, where the whole passes automatically to the survivor, or as tenants in common, where each owner holds a share they can leave by will.
- [Freehold and Leasehold](https://portfoliosalesconsultancy.co.uk/a-to-z/freehold-and-leasehold/): Freehold means you own the property and the land outright.
- [Furnished Holiday Lets (FHL)](https://portfoliosalesconsultancy.co.uk/a-to-z/furnished-holiday-lets/): Keep, Convert or Sell?
- [Vacant Possession](https://portfoliosalesconsultancy.co.uk/a-to-z/vacant-possession/): Is Vacant Possession Worth It?
- [Tenanted Sale (Sitting Tenants)](https://portfoliosalesconsultancy.co.uk/a-to-z/tenanted-sale/): Tenanted Sale or Vacant Possession?
- [Tenancy Deposit Protection](https://portfoliosalesconsultancy.co.uk/a-to-z/tenancy-deposit-protection/): Deposits taken for assured tenancies must be protected in a government-approved scheme within 30 days, with the prescribed information given to the tenant.
- [Stamp Duty Land Tax (SDLT)](https://portfoliosalesconsultancy.co.uk/a-to-z/stamp-duty-land-tax/): Stamp Duty Land Tax is paid by the buyer, not the seller, when they buy property in England (Wales has Land Transaction Tax instead).
- [Section 8 Notice](https://portfoliosalesconsultancy.co.uk/a-to-z/section-8-notice/): A Section 8 notice is the notice a landlord serves to seek possession on one or more statutory grounds, such as selling the property (Ground 1A) or rent arrears.
- [Section 24 (Mortgage Interest Restriction)](https://portfoliosalesconsultancy.co.uk/a-to-z/section-24/): Section 24 refers to the rules that stop individual landlords deducting mortgage interest from their rental income.

## Optional

- [Agent (MCP protocol)](websites-agents.hostinger.com/portfoliosalesconsultancy.co.uk/mcp)

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