In recent years increasing numbers of buy-to-let investors have been buying properties via a limited company, rather than in their own personal name.
Last year alone, landlords set up a record 50,004 companies to hold buy-to-let properties, according to analysis by estate agents Hamptons.
There are a total of 615,077 buy-to-lets owned in company structures in the UK, an 82 per cent increase since the end of 2016.
Limited company surge: More than two-thirds of existing buy-to-let companies were set