Thanks @Pudney @Foghorn Leghorn @wonko @cheesyboy and others for the input, it's really helpful. I have kicked off the conversation with B & C and am advising that they move to a more formal accounting pack to track effective reserves, partner loans and disbursements etc.... Digging a little further this first became a more prominent point of disparity in the 17/18 tax year when the implementation of Section 24 limited the relief available on mortgage interest for higher rate tax payers to 20%. There were smaller differences before then, but at that time the portfolio was also smaller and rents were 20%+ lower, which I think is why this mostly went under the radar or fell into a "what's a few hundred quid between siblings" rationale. Now things are much more substantial they can no longer manage it in such an informal manner. I'll try to add updates on progress, but expect this will be a slow one!