A Special Purpose Vehicle (SPV) is a private limited company set up just to hold investment properties. Many buy-to-let landlords, portfolio investors, and overseas buyers use SPVs because they can get full mortgage interest relief (which individual landlords lost after Section 24), plan for inheritance tax, and keep their personal and property assets separate.
Since an SPV is a company and not a sole trader, it has to meet all Companies House filing rules. This includes sending confirmation statements, annual accounts, and having a registered office. Your SPV's registered address will show up on all Companies House letters, every charge registration (like your mortgage charge under s.860 Companies Act 2006), and on all HMRC corporation tax and SDLT records. If you pick a professional and stable registered address when you set up your SPV, your compliance record will be clear from the start.