Landlord HMRC Reporting and MTD Deadlines: 2026/27

3 min read

Table of Contents

Do you need to report rental income?
Registering for Self Assessment
Key 2026/27 reporting dates
Who must use MTD for Income Tax?
What MTD landlords must do
What rental income should be included?
Expenses, allowances and finance costs
Jointly owned property
Non-resident landlords
Evidence and reconciliation
Official guidance

UK landlords must tell HMRC about taxable property income through the correct route. In 2026/27, some landlords continue with ordinary Self Assessment while those brought into Making Tax Digital for Income Tax (MTD) must also keep digital records and send quarterly updates through compatible software.

This guide is a reporting roadmap: it explains when to contact HMRC, registration and filing deadlines, what belongs on the return and who must use MTD.

Do you need to report rental income?

Annual gross property income	Typical action
£1,000 or less	Usually covered by the property allowance, so you may not need to tell HMRC unless an exclusion applies or you want to claim a loss
Over £1,000 up to £2,500	Contact HMRC for the appropriate reporting route
Over £2,500	Register for and complete Self Assessment if you do not already file

The test uses gross income before expenses. The £1,000 allowance has exclusions, including some income from a connected company, employer, partnership or a property business where certain finance-cost relief is claimed. Rent a Room relief has separate rules.

Registering for Self Assessment

If you need a tax return and are not already registered, tell HMRC by 5 October following the end of the tax year in which the untaxed income arose. A landlord who first receives reportable rent in the year ending 5 April 2027 would normally notify HMRC by 5 October 2027.

Registering late does not remove the duty to file. Contact HMRC promptly, retain evidence of the date you started letting and do not wait until the January filing deadline.

Key 2026/27 reporting dates

6 April 2026: start of the 2026/27 tax year and mandatory MTD start for qualifying landlords over the first threshold.
5 April 2027: end of the 2026/27 tax year.
5 October 2027: normal deadline to notify HMRC if newly required to file.
31 October 2027: deadline for a paper 2026/27 Self Assessment return.
31 January 2028: online filing and balancing-payment deadline, plus the first payment on account where applicable.

MTD quarterly updates have their own dates. They are summaries of digital records, not replacements for the final tax return or January payment.

Who must use MTD for Income Tax?

MTD is being phased in using total gross qualifying income from self-employment and property before expenses:

Income shown on earlier return	Threshold	Mandatory start
2024/25 qualifying income	More than £50,000	6 April 2026
2025/26 qualifying income	More than £30,000	6 April 2027
2026/27 qualifying income	More than £20,000	6 April 2028

The threshold combines qualifying sole-trade and property income. It is not rental profit, taxable income or income after the property allowance. HMRC normally writes to taxpayers identified from their previous return, but responsibility remains with the landlord.

What MTD landlords must do

choose and authorise MTD-compatible software;
create, store and correct digital records of property income and expenses;
send quarterly summaries to HMRC;
make year-end adjustments and claim allowances or reliefs;
submit the tax return and pay Income Tax by 31 January.

For the first MTD year using standard update periods, HMRC’s published quarterly deadlines are 7 August 2026, 7 November 2026, 7 February 2027 and 7 May 2027. Specific elections, calendar periods or exemptions can change the workflow.

What rental income should be included?

Report rent and related receipts such as service charges, tenant payments for utilities, retained deposits, insurance recoveries and income from services where they belong to the property business. Refundable deposits normally remain liabilities unless retained under the agreement.

UK properties are generally pooled as one UK property business. Overseas property income is normally reported separately. Joint owners report their own beneficial share, subject to the special rules for married couples and civil partners.

Expenses, allowances and finance costs

Deduct qualifying revenue expenses under the chosen accounting basis. Capital improvements are not routine deductions. Individual residential landlord finance costs are generally claimed through a basic-rate tax reduction rather than deducted from rent. Do not claim both the £1,000 property allowance and actual expenses against the same income.

Use our allowable landlord expenses guide and mortgage-interest guide to prepare the figures.

Jointly owned property

Each owner normally reports their share. Married couples and civil partners living together are generally taxed equally on jointly held property unless actual unequal beneficial ownership is supported and a valid Form 17 declaration is made where required. Do not report all income on one return merely because rent enters a joint account.

Non-resident landlords

The Non-resident Landlord Scheme concerns tax deducted from rent paid to landlords whose usual place of abode is outside the UK. Approval to receive rent gross does not mean the income is tax-free or remove UK filing obligations. Overseas residence can also affect personal allowances and treaty claims.