FICs vs other ownership structures — checklist
UK · checked 10 November 2026 · Not yet reviewed by a solicitor
Know your numbers
- Rental profit per property
- Mortgage balances and interest
- Purchase prices and current values (for gains)
- Your tax band and income needs
Decisions
- Goal: income / growth / succession / investors
- Existing vs new properties
- Who controls and who benefits
Professional input
- Accountant model
- Solicitor for company/FIC/trust documents
- Broker for lending
Ask your accountant / tax adviser
- Model my tax under personal, company and FIC ownership
- What would moving existing properties cost, and do any reliefs genuinely apply?
- How would profits be taken out, and at what tax cost?
Ask your solicitor
- How should the shares, articles or partnership agreement be written?
- What happens on death, divorce or a dispute?
- Do I need a trust as well?
Ask your mortgage broker
- What would company or FIC lending cost, and are personal guarantees needed?
- What early repayment charges apply to my current loans?