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The company owner may choose to retain the business premises personally and extract profits by way of rental income from the company. The taxation of property income is covered in the Taxation of property income for individuals guidance note. There are many considerations other than taxation, ie commercial and legal, as to whether the individual proprietor or the company should retain ownership of business premises. One of the main considerations is that often the property is used to secure bank finance.

If the company holds the property, it can then use it as security to raise bank finance with interest charges being deductible against profits in the company. If the owner retains the property in their personal possession, they could raise a personal loan against the property and lend the funds to the company. Interest payable on personal loans to finance the acquisition of business premises is generally allowable in calculating taxable profits, but there may be a cap on the level of interest relief ― see the Cap on unlimited income tax reliefs guidance note.