The thresholds
| Your rental income | What to do |
|---|---|
| Gross rent £1,000 or less | Usually nothing (property allowance) |
| Profit £1,000 – £2,500 | Contact HMRC |
| Profit £2,500 – £9,999, or gross rent £10,000+ | Register for Self Assessment |
| Qualifying income over £30,000 (from April 2027) | Making Tax Digital as well |
How and when to register
Register for Self Assessment by 5 October after the end of the tax year in which you started letting. File online by 31 January following.
Rent you haven't reported
HMRC's Let Property Campaign lets landlords disclose past rental income voluntarily, usually with lower penalties than if HMRC finds it first. HMRC gets data from letting agents, deposit schemes and the Land Registry.
Sources
- GOV.UK: Renting out your property, paying tax
- GOV.UK: Tax-free allowances on property and trading income
- GOV.UK: Self Assessment deadlines
Sources last checked 9 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.