| Sun 31 Jan 2027 | Self Assessment online return and payment (2025 to 2026)File the online return for the tax year ended 5 April 2026 and pay the tax you owe, plus your first payment on account for 2026 to 2027 if one applies. | Landlords who report rental income through Self Assessment | £100 late-filing penalty, then more after 3 months; late-payment penalties and interest. | [22][23] |
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| Sun 7 Feb 2027 | Making Tax Digital: quarterly update (6 Apr 2026 to 5 Jan 2027)Send the quarterly update from MTD-compatible software. | Landlords already in MTD for Income Tax (qualifying income over £50,000 in 2024 to 2025) | HMRC says it will not apply penalty points for late quarterly updates in the 2026 to 2027 tax year. Send it anyway: the updates build your final declaration. | [24][25] |
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| Sun 14 Mar 2027 | PRS Database: West Midlands registration deadline (planned)PlannedRegister yourself and each let property on the government’s “Register your rental property” service. Registration for West Midlands is planned to open on 15 Dec 2026; you then have 3 months. Have your gas safety record, EICR and EPC details ready. Annual fee £65 per property, renewed every year. | Landlords with let property in West Midlands | Government says you risk being fined if you do not register. The regulations were still in draft on 28 Sep 2026, so check the date before relying on it. | [7][8] |
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| Tue 6 Apr 2027 | Making Tax Digital for Income Tax extends to income over £30,000From this date you keep digital records and send quarterly updates through compatible software. HMRC writes to you if your return shows income over the threshold, but it is your responsibility to check. | Landlords and sole traders whose qualifying income was over £30,000 in 2025 to 2026 | Penalty points apply to late quarterly updates for mandated users after 2026 to 2027. | [24][25] |
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| Tue 6 Apr 2027 | New income tax rates on property income: 22%, 42%, 47%From the 2027 to 2028 tax year, rental profits are taxed at the property basic rate of 22%, higher rate of 42% and additional rate of 47%, two points above the main rates. Worth reviewing your payments on account and cash flow. | Individual landlords in England, Wales and Northern Ireland (government says it will let Scotland and Wales set their own property rates) | A higher tax bill on the same rental profit. | [26][27] |
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| Wed 14 Apr 2027 | PRS Database: East of England registration deadline (planned)PlannedRegister yourself and each let property on the government’s “Register your rental property” service. Registration for East of England is planned to open on 15 Jan 2027; you then have 3 months. Have your gas safety record, EICR and EPC details ready. Annual fee £65 per property, renewed every year. | Landlords with let property in East of England | Government says you risk being fined if you do not register. The regulations were still in draft on 28 Sep 2026, so check the date before relying on it. | [7][8] |
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| Fri 7 May 2027 | Making Tax Digital: quarterly update (6 Apr 2026 to 5 Apr 2027)Send the fourth quarterly update for 2026 to 2027. The final declaration for the year follows by 31 January 2028. | Landlords in MTD for Income Tax since April 2026 | No penalty points for late updates in 2026 to 2027 (HMRC). | [25] |
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| Fri 14 May 2027 | PRS Database: East Midlands registration deadline (planned)PlannedRegister yourself and each let property on the government’s “Register your rental property” service. Registration for East Midlands is planned to open on 15 Feb 2027; you then have 3 months. Have your gas safety record, EICR and EPC details ready. Annual fee £65 per property, renewed every year. | Landlords with let property in East Midlands | Government says you risk being fined if you do not register. The regulations were still in draft on 28 Sep 2026, so check the date before relying on it. | [7][8] |
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| Mon 14 Jun 2027 | PRS Database: South East registration deadline (planned)PlannedRegister yourself and each let property on the government’s “Register your rental property” service. Registration for South East is planned to open on 15 Mar 2027; you then have 3 months. Have your gas safety record, EICR and EPC details ready. Annual fee £65 per property, renewed every year. | Landlords with let property in South East | Government says you risk being fined if you do not register. The regulations were still in draft on 28 Sep 2026, so check the date before relying on it. | [7][8] |
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| Wed 14 Jul 2027 | PRS Database: Yorkshire and the Humber registration deadline (planned)PlannedRegister yourself and each let property on the government’s “Register your rental property” service. Registration for Yorkshire and the Humber is planned to open on 15 Apr 2027; you then have 3 months. Have your gas safety record, EICR and EPC details ready. Annual fee £65 per property, renewed every year. | Landlords with let property in Yorkshire and the Humber | Government says you risk being fined if you do not register. The regulations were still in draft on 28 Sep 2026, so check the date before relying on it. | [7][8] |
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| Sat 31 Jul 2027 | Second payment on account (2026 to 2027)Pay the second payment on account. Each is usually half of the previous year’s bill. | Landlords who make Self Assessment payments on account | Interest on late payment. | [23] |
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| Sat 7 Aug 2027 | Making Tax Digital: quarterly update (6 Apr to 5 Jul 2027)First quarterly update of the 2027 to 2028 tax year. For landlords who joined on 6 April 2027 this is the first one. | Landlords in MTD for Income Tax (from April 2026 or April 2027) | Penalty points for late updates (4 points leads to a £200 penalty). | [25] |
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| Sat 14 Aug 2027 | PRS Database: North West registration deadline (planned)PlannedRegister yourself and each let property on the government’s “Register your rental property” service. Registration for North West is planned to open on 15 May 2027; you then have 3 months. Have your gas safety record, EICR and EPC details ready. Annual fee £65 per property, renewed every year. | Landlords with let property in North West | Government says you risk being fined if you do not register. The regulations were still in draft on 28 Sep 2026, so check the date before relying on it. | [7][8] |
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| Tue 14 Sep 2027 | PRS Database: North East registration deadline (planned)PlannedRegister yourself and each let property on the government’s “Register your rental property” service. Registration for North East is planned to open on 15 Jun 2027; you then have 3 months. Have your gas safety record, EICR and EPC details ready. Annual fee £65 per property, renewed every year. | Landlords with let property in North East | Government says you risk being fined if you do not register. The regulations were still in draft on 28 Sep 2026, so check the date before relying on it. | [7][8] |
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| Tue 5 Oct 2027 | Tell HMRC you need to file a return (2026 to 2027)Register for Self Assessment by 5 October if you need to file a tax return for the previous tax year. | New landlords who started letting between 6 April 2026 and 5 April 2027 | Registering late makes the 31 January 2028 online deadline hard to meet. | [22] |
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| Thu 14 Oct 2027 | PRS Database: London registration deadline (planned)PlannedRegister yourself and each let property on the government’s “Register your rental property” service. Registration for London is planned to open on 15 Jul 2027; you then have 3 months. Have your gas safety record, EICR and EPC details ready. Annual fee £65 per property, renewed every year. | Landlords with let property in London | Government says you risk being fined if you do not register. The regulations were still in draft on 28 Sep 2026, so check the date before relying on it. | [7][8] |
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| Sun 31 Oct 2027 | Paper Self Assessment return deadline (2026 to 2027)HMRC must receive your paper return by 11:59pm. Online returns are due by 31 January 2028. | Landlords who file on paper | £100 late-filing penalty. | [22] |
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| Sun 7 Nov 2027 | Making Tax Digital: quarterly update (6 Apr to 5 Oct 2027)Second quarterly update of the 2027 to 2028 tax year. | Landlords in MTD for Income Tax | Penalty points for late updates. | [25] |
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| Sun 14 Nov 2027 | PRS Database: South West registration deadline (planned)PlannedRegister yourself and each let property on the government’s “Register your rental property” service. Registration for South West is planned to open on 15 Aug 2027; you then have 3 months. Have your gas safety record, EICR and EPC details ready. Annual fee £65 per property, renewed every year. | Landlords with let property in South West | Government says you risk being fined if you do not register. The regulations were still in draft on 28 Sep 2026, so check the date before relying on it. | [7][8] |
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