Year-end self assessment
The annual tax return for rental income.
2 min read · Updated 2 August 2026
Overview
Landlords report rental profit on the property pages of a self assessment return for the tax year ending 5 April, filing online by the following 31 January. Making Tax Digital for income tax will require quarterly digital updates for landlords above the turnover threshold.
Legal requirements
- Keep records for at least five years after the 31 January filing deadline.
- Property income above £1,000 must be reported unless covered by the property allowance.
Practical guidance
- Reconcile rent received, not rent due, unless using the accruals basis.
This wiki entry is general information for UK landlords and letting agents, not legal advice. Rules differ across England, Wales, Scotland and Northern Ireland — check your local requirements or take advice before acting.