Before you let
- Run the numbers. Use the rental profit and landlord tax calculators. From April 2027 rental profit is taxed at 24%, 44% or 49%.
- Mortgage. Ask your lender for consent to let, or switch to a buy-to-let mortgage.
- Insurance. Standard home insurance usually doesn't cover tenants.
- Licensing. Check whether your council requires a licence (HMOs and some local schemes).
Safety and paperwork
- Gas safety check by a Gas Safe engineer, every 12 months.
- Electrical inspection (EICR), at least every 5 years.
- EPC rated E or above (C by 1 October 2030).
- Smoke alarm on every storey; carbon monoxide alarm in rooms with a fixed combustion appliance.
Full details are in the legal requirements checklist.
Finding and moving in a tenant
- Reference applicants fairly. See the rent affordability calculator.
- Right to Rent checks on every adult (England).
- A written tenancy agreement on the post-May 2026 periodic terms.
- Protect the deposit (capped at 5 weeks' rent for most lets) within 30 days and give the prescribed information.
Tax
Register for Self Assessment, keep records of income and costs, and check whether Making Tax Digital applies to you. Read when to tell HMRC about rental income.
Frequently asked questions
Do I need a licence to be a landlord?
Not everywhere. HMOs need a licence, and some councils run selective licensing for all private lets. Check your council's website.
Sources
- GOV.UK: Renting out your property
- GOV.UK: Tenancy deposit protection
- GOV.UK: Check your tenant's right to rent
- GOV.UK: Renting out your property, paying tax
Sources last checked 10 November 2026. See all our sources and how we keep pages up to date.
This guide explains general rules for individual landlords in England, Wales and Northern Ireland. It isn't personal tax advice. Check GOV.UK or speak to a qualified adviser before you act.