According to the latest Landlord Trends research, conducted by Pegasus Insight on behalf of Foundation Home Loans, this proportion rises to 30% among portfolio landlords holding mortgages in a limited company.
The report stated that there was a rising trend of incorporation, with the average proportion of limited company landlords’ portfolios held in such a structure going from 36% in Q1 2020 to 74% in Q2 2025.
More than a third of portfolio landlords report at least one incorporated property, and 7% of all landlords have fully incorporated portfolios. Around 13% own a mix of individually and company-held properties.
Crucially, no landlords who hold properties in a limited company structure plan to buy their next property as an individual.
Looking at refinancing, portfolio borrowers with four-plus BTL mortgages are more likely to do so in a limited company than consumer borrowers, at 30% compared to 8%.
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The most important selection factors for those looking at limited company deals – aside from pricing – were minimal fees, overpayment flexibility and service quality.
Nearly two-thirds said buying through a limited company was the appealing option for those looking to grow, almost a third said they planned to buy in a personal name and 6% said their decision could depend on the circumstance.
Grant Hendry, director of sales at Foundation Home Loans, said: “The adoption of limited company structures by landlords continues to gather significant momentum, particularly among more experienced investors who are growing and restructuring their portfolios. This shift reflects both a strategic response to the tax landscape and a desire for greater long-term flexibility.
“The research underlines the growing importance of limited company buy-to-let finance and reinforces the commitment required from lenders to deliver tailored, specialist solutions that meet the evolving needs of today’s landlords. And whether clients are refinancing, expanding, or reshaping their portfolios, we’re here to support them with products and service designed for a more complex market.”
