Landlord Tax Calendar

Key facts

The UK tax year runs from 6 April to 5 April — rental income is reported for each tax year.
31 January is the deadline for online Self Assessment filing and paying any tax owed.
UK residential property disposals must be reported and CGT paid within 60 days of completion.
Payments on account are due on 31 January and 31 July — each is 50% of the previous year’s liability.
Making Tax Digital (MTD) for Income Tax starts from April 2026 for landlords with property income over £50,000.

April – June: New Tax Year

Date	Event / Action
6 April	New tax year begins. Start tracking rental income and expenses for 2026/27.
6 April	New CGT annual exemption available (£3,000). New ISA and pension allowances begin.
19 April	Final PAYE submission for the previous tax year (if you employ staff such as property managers).
31 May	Employer P60 deadline (if applicable).

Action: Set up a spreadsheet or accounting software to track rental income, expenses, and mortgage interest for the new tax year from day one. Good record-keeping saves time at year end.

July – September: Mid-Year

Date	Event / Action
6 July	P11D deadline (if you provide benefits in kind to property management staff).
31 July	Second payment on account due for Self Assessment.^[1]
7 August	MTD Q1 quarterly update deadline (6 April – 5 July), if applicable.^[3]

October – December: Filing Season

Date	Event / Action
5 October	Deadline to register for Self Assessment if you started receiving rental income in the previous tax year.^[1]
31 October	Deadline for paper Self Assessment returns.
7 November	MTD Q2 quarterly update deadline (6 July – 5 October), if applicable.
30 December	File online by this date if you want HMRC to collect tax under £3,000 through your PAYE code.

Gather your records: October is a good time to start gathering rental income statements, expense receipts, mortgage interest certificates, and letting agent statements for the previous tax year.

January – March: Deadlines and Year-End

Date	Event / Action
31 January	Online Self Assessment deadline + balancing payment + first payment on account for the current year.^[1]
7 February	MTD Q3 quarterly update deadline (6 October – 5 January), if applicable.
March	Last chance for year-end actions: pension contributions, CGT exemption planning, gift exemptions.
5 April	End of tax year. Ensure all allowances are used.

The 60-Day CGT Rule

When you sell a UK residential property (not your main home), you must report and pay CGT within 60 days of the completion date, not at the end of the tax year.^[2]

Report the disposal using the Capital Gains Tax UK property disposal service online
Pay the estimated CGT at the same time
The disposal must still be reported on your Self Assessment return, with a credit for CGT already paid
Late reporting attracts a £100 penalty, with further penalties for extended delays

MTD for Landlords

Making Tax Digital for Income Tax will require landlords to keep digital records and submit quarterly updates to HMRC:^[3]

Start Date	Who Is Affected
April 2026	Landlords with gross property income over £50,000
April 2027	Landlords with gross property income over £30,000

Frequently Asked Questions

When do I need to file my landlord tax return?

You file a Self Assessment tax return for each tax year (6 April to 5 April). The deadline for online filing is 31 January following the end of the tax year. For example, rental income earned in 2026/27 must be reported by 31 January 2028. Paper returns have an earlier deadline of 31 October.

What is the 60-day CGT rule for property sales?

When you sell a UK residential property that is not your main home, you must report the disposal and pay any Capital Gains Tax within 60 days of the completion date. This applies even if you file a Self Assessment return. Failure to report within 60 days incurs late filing penalties.

Do landlords need to make payments on account?

Yes, if your Self Assessment tax liability exceeds £1,000 and less than 80% of your total tax is collected at source (e.g. via PAYE). Each payment on account is 50% of the previous year’s liability. The first is due 31 January and the second 31 July. You can apply to reduce payments on account if your income has decreased.

When does MTD apply to landlords?

Making Tax Digital for Income Tax applies to landlords with gross property income (or self-employment income) over £50,000 from April 2026, and over £30,000 from April 2027. You will need to submit quarterly updates using compatible software, with a final declaration replacing the traditional Self Assessment return.

Sources

Self Assessment tax returns — GOV.UK
Report and pay Capital Gains Tax on UK property — GOV.UK
Making Tax Digital for Income Tax — GOV.UK