Areas we serve ยท Manchester, England

Landlord accountant for Manchester property

Manchester landlords pay the same income tax as the rest of England. What differs is local: licensing in parts of six wards, planning control over every new shared house and steep council tax on long-term empty homes.

Short answer

Yes, we act for Manchester landlords from our Blackburn office, remotely or face to face by appointment. Three local rules shape the numbers here: selective licensing in parts of six wards, extended on 24 February 2025; a city-wide Article 4 direction that has required planning permission for new small HMOs since 8 October 2011; and council tax premiums once a home has been empty for 12 months.

Local rules checked against council and government pages.

Does my Manchester property need a selective licence?

Only if it is in one of the council's designated areas. Manchester has used selective licensing in small, targeted areas since 2017 rather than across the whole city.

The latest designations began on 24 February 2025 and cover 1,863 privately rented homes in parts of six wards (Manchester City Council):

WardAreaHomes
CheethamFlats above shops and Esmond/Avondale405
CrumpsallEnver Road147
HarpurheyWhiteway Street116
LongsightHeathcote/Sanby Road and Northmoor Road679
Miles Platting and Newton HeathDroylsden Road and Scotland Street373
Moss SideViscount Street and Heald Grove143

The boundaries follow streets, not whole wards, so check the exact address with the council before you buy.

Can I turn a Manchester house into an HMO?

Not without planning permission. An Article 4 direction covering the whole of the Manchester City Council area took effect on 8 October 2011 (confirmation notice). It removes the usual right to change a family home (use class C3) into a small HMO for three to six sharers (class C4).

The council says it is unlikely to grant permission where there are already many shared houses nearby (Manchester City Council). An existing, lawful HMO is therefore worth more than a similar family house, and buyers should check its planning history.

How HMO conversion costs are taxed

The cost of a planning application and of works that turn a house into an HMO, such as extra bathrooms or fire doors throughout, is normally capital. It is not deducted from rent. It is added to the property's cost and reduces the gain when you sell, so keep every invoice.

Repairs and like-for-like replacements after the conversion are revenue costs and are deducted in the year. Our guide to landlord allowable expenses explains where that line falls.

What council tax do I pay on an empty Manchester property?

Full council tax from the day it becomes empty. After 12 months, Manchester adds a premium (Manchester City Council):

  • empty up to 5 years: a 100% premium, so twice the normal bill
  • empty 5 to 10 years: a 200% premium, three times the bill
  • empty over 10 years: a 300% premium, four times the bill

The premium may be held off for up to 12 months during major building work, or while the home is on the market for sale or rent.

Council tax you pay between lets is an allowable expense (HMRC). Council tax on a home you are doing up before its first let may count as a pre-letting cost (HMRC PIM2505).

How we work with Manchester landlords

We do not have an office in Manchester. Ours is in Blackburn, at 72 St James's Road, Blackburn BB1 8ET, close enough for Manchester landlords to come in for a meeting by appointment.

Most choose not to make the trip. They send records by secure upload, and we go through the figures on a video call before anything is filed.

Questions from Manchester landlords

Is a Manchester selective licence fee tax-deductible?

Yes. A licence is a cost of letting the property, so the fee is deducted from rental income. It is not capital, even though one payment covers several years.

Do I need planning permission to let my Manchester house to three students?

Usually yes, if it is currently a family home. Three to six unrelated sharers is a small HMO, and the city-wide Article 4 direction means that change of use needs planning permission. Letting to a family or a couple does not.

Can I meet you in person if my property is in Manchester?

Yes, at our Blackburn office by appointment. Most Manchester landlords we speak to are happy to work by phone and video.

Official sources

Figures were checked against these sources on . Tax rules change: check the source or ask us before acting.

Please note: council schemes, fees and boundaries change, and some of the rules above are proposals or consultations. This page is general information at the date shown, not advice. Check the council's own page for your address, or ask us, before acting.

Talk to a landlord accountant about your Manchester property

Tell us about your properties and what you need. We will explain how we can help and what it will cost before you commit to anything.