This is a complex area and detailed professional advice should be sought before taking any action.
It is possible to run a rental business through a company. The matters that should be considered include income tax and corporation tax rates, SDLT liabilities, and the impact of a future sale of the property in the company.
The tax analysis will depend on the number of properties comprising the business, whether there is an existing rental business or a new one is being started, and whether or not you or a family member might need to occupy one of the properties.
Where money is borrowed to fund the rental business, the restriction on deductibility of finance charges does not apply to companies.