Tribunal Overturns HMRC Action on Property118 Incorporation Model
UK Property News

Tribunal Overturns HMRC Action on Property118 Incorporation Model

By Jordan Hale, Senior Lettings Editor · 3 August 2026 · 1 min read

Editor's note: This brief was summarised by The Property AI Newsroom from a report by Property118. Read the original article for full details.

Tribunal Overturns HMRC Action on Property118 Incorporation Model

A First-tier Tribunal has overturned HMRC’s allocation of Scheme Reference Numbers and an associated Stop Notice concerning the Property118 incorporation model. This follows years of HMRC investigations and a 10-day tribunal hearing.

According to Property118, its incorporation model has been subject to significant scrutiny, more than any other landlord incorporation strategy in the UK. The tribunal’s decision resulted in the cancellation of the Scheme Reference Numbers and the Stop Notice previously issued by HMRC.

This development is relevant for UK letting agents and inventory clerks who work with landlords considering incorporation strategies. The outcome highlights the importance of experience and thorough scrutiny in property business incorporation processes.


Source: Property118
About the author
Jordan Hale
Senior Lettings Editor

Jordan Hale leads The Property AI's lettings coverage with a focus on UK rental legislation, agent compliance, and the day-to-day pressures facing letting agents. Articles bylined Jordan Hale combine current trade reporting with practical guidance for letting agents and inventory…

Specialises in: Renters' Rights Act, EPC regulations, tenancy deposit schemes, agent licensing, Right to Rent compliance.

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