Answers for landlords

Answers for landlords

• Can a tenant have a pet under the Renters' Rights Act?

  Since 1 May 2026 private tenants in England can ask to keep a pet, and landlords must reply in writing within 28 days and not refuse unreasonably.

  Last reviewed 16 October 2026

• Can an accountant or letting agent register landlords on the PRS database?

  On draft rules your agent can add tenancy and safety details to the PRS database, but you make the entries and stay responsible. Accountants have no set role.

  Last reviewed 26 October 2026

• Can landlords claim council tax and utility bills?

  Yes, if you pay them. Council tax, water, gas and electricity you pay come off your rent in 2026-27. Bills-included rent is all income, recorded in full.

  Last reviewed 17 October 2026

• Can landlords claim expenses when the property is empty?

  Usually, if you are trying to re-let. Costs between lets count as normal. Private use in a gap, and most costs after you stop letting, do not.

  Last reviewed 17 October 2026

• Can landlords claim ground rent, service charges and insurance?

  Yes. Ground rent, service charges and landlord insurance you pay come off your rent in 2026-27. Reserve fund payments and improvement works need more care.

  Last reviewed 17 October 2026

• Can landlords claim letting agent fees?

  Yes. Letting agent and management fees come off your rent in 2026-27. Fees for buying or selling, or a first letting of more than a year, are capital.

  Last reviewed 17 October 2026

• Can landlords claim mortgage capital repayments?

  No. Only the interest part of a mortgage payment counts. For a residential let it earns a 20% tax reduction in 2026-27, and 22% from 2027-28.

  Last reviewed 17 October 2026

• Can landlords claim travel to their rental property?

  Yes, for trips made only for the letting, such as repairs or inspections. In 2026-27 a car can be claimed at 55p a mile for the first 10,000 business miles.

  Last reviewed 17 October 2026

• Can landlords get tax relief on pension contributions from rental income?

  Rent is not relevant UK earnings, so a UK resident landlord under 75 with no job or trade gets relief on up to £3,600 a year, and how wages change it.

  Last reviewed 17 October 2026

• Do I need an HMO licence?

  In England you need an HMO licence if 5 or more people from 2 or more households share facilities. Councils can license smaller lets too. Fines explained.

  Last reviewed 16 October 2026

• Do I need to do Making Tax Digital if I have a job and rent out a property?

  Your salary does not count towards Making Tax Digital. Only rent and any self-employed income before expenses count: over £30,000 means April 2027.

  Last reviewed 16 October 2026

• Do I still need to give tenants the How to Rent guide?

  No. GOV.UK withdrew How to Rent on 1 May 2026. New tenancies in England need written information on the key terms instead. What to give, and when.

  Last reviewed 16 October 2026

• Do landlords pay National Insurance on rental income?

  Most landlords pay no National Insurance on rent. Only a letting activity that is a trade, like a B&B, pays Class 4. When voluntary Class 2 or 3 is an option.

  Last reviewed 16 October 2026

• Do landlords pay tax on a deposit they keep?

  Yes, on the part you keep, in the tax year you become entitled to it. While it is protected it is not your income, and repairs it pays for net off.

  Last reviewed 17 October 2026

• Does Awaab's Law apply to private landlords?

  Not yet. Awaab's Law covers social housing from October 2025. The Act lets ministers extend it to private lets; a consultation closes 18 December 2026.

  Last reviewed 16 October 2026

• Does Making Tax Digital apply to non-resident landlords?

  Only UK rent counts for non-resident landlords, and the 28 October 2026 Budget said people expected to be non-resident stay MTD-exempt until further notice.

  Last reviewed 29 October 2026

• Does the Decent Homes Standard apply to private landlords?

  Not yet. The Renters' Rights Act lets ministers apply a new Decent Homes Standard to private lets in England, planned from 2035. What it will require.

  Last reviewed 16 October 2026

• Has Section 21 been abolished?

  Yes, for private tenancies in England from 1 May 2026. What happened to section 21 notices already served, and how section 8 grounds replace them.

  Last reviewed 16 October 2026

• How do I file a Self Assessment tax return for the first time as a landlord?

  Your first landlord return: fill in the UK property pages (SA105) for 2025-26 and file online by 31 January 2027. Allowance, mortgage interest, joint lets.

  Last reviewed 18 October 2026

• How do I increase the rent under the Renters' Rights Act as a joint property owner?

  Joint owners raise rent with one Form 4A per tenancy, signed by each of you or one for all. Who is the landlord, the dates, and the tax split.

  Last reviewed 19 October 2026

• How do I increase the rent under the Renters' Rights Act as a landlord?

  Since 1 May 2026 private landlords in England raise rent with Form 4A: once a year, 2 months' notice, and a tenant can challenge it. The rules, dates and steps.

  Last reviewed 19 October 2026

• How do I increase the rent under the Renters' Rights Act as an accidental landlord?

  Letting your old home? Since 1 May 2026 every rent rise uses Form 4A, even with an agent or a rent review clause. The rules, an example and the tax effect.

  Last reviewed 19 October 2026

• How do I increase the rent under the Renters' Rights Act as an HMO landlord?

  In an HMO in England each tenancy needs its own Form 4A: one per room let, or one naming every sharer on a joint tenancy. Dates, bills and lodgers explained.

  Last reviewed 19 October 2026

• How do I pay tax on rental income as an accidental landlord?

  Letting your old home? Register for Self Assessment by 5 October after the tax year, claim expenses, get 20% mortgage interest relief in 2026-27. An example.

  Last reviewed 17 October 2026

• How do I protect a tenancy deposit?

  Put the deposit in one of 3 approved schemes within 30 days and give the tenant the prescribed information. The deposit cap, the steps and the penalties.

  Last reviewed 16 October 2026

• How do I register for Self Assessment as a landlord?

  Landlords register for Self Assessment on GOV.UK by 5 October after the tax year. The route for rent, form SA1, joint owners, late registration and your UTR.

  Last reviewed 17 October 2026

• How do I register my rental property on the PRS database?

  England's landlord database opens on 15 December 2026, one region at a time. Your deadline, what you'll need, the planned fee and what is not yet law.

  Last reviewed 26 October 2026

• How do I serve a possession notice under the Renters' Rights Act?

  Since 1 May 2026 private landlords in England need a section 8 ground and Form 3A to regain possession. Grounds, notice periods, serving and what can block it.

  Last reviewed 16 October 2026

• How do I sign up for Making Tax Digital for Income Tax as a joint property owner?

  Joint owners sign up for Making Tax Digital one by one, counting only their share of the rent. Worked examples, the simpler joint records and the steps.

  Last reviewed 29 October 2026

• How do I sign up for Making Tax Digital for Income Tax as a landlord?

  Landlords sign up for Making Tax Digital on GOV.UK with their Self Assessment sign-in. What you need, the steps and what happens next for 6 April 2027 starters.

  Last reviewed 29 October 2026

• How do I sign up for Making Tax Digital for Income Tax as an accidental landlord?

  Letting your old home? Your salary doesn't count towards Making Tax Digital, only rent before expenses. Worked examples, part-year lets and the sign-up steps.

  Last reviewed 29 October 2026

• How do I sign up for Making Tax Digital for Income Tax as an HMO landlord?

  HMO landlords sign up for Making Tax Digital on GOV.UK like any landlord. Every room's rent, bills included, counts towards the threshold. Steps and examples.

  Last reviewed 29 October 2026

• How do I submit a quarterly update to HMRC as a joint property owner?

  Joint owners can send just their share of rent in each MTD update, then add expenses after the year ends, for example by resending the fourth update.

  Last reviewed 17 October 2026

• How do I submit a quarterly update to HMRC as a landlord?

  Your software sends one update for all your UK lets, with rent and cost totals for the year so far. What goes in it, the under-£90,000 option and agent fees.

  Last reviewed 17 October 2026

• How do I submit a quarterly update to HMRC as an accidental landlord?

  Only if your rent is over the line: your salary does not count. Then your software sends rent and cost totals for the year so far, with mortgage interest apart.

  Last reviewed 29 October 2026

• How do I submit a quarterly update to HMRC as an HMO landlord?

  One update with every room's rent, bills included, and your costs for the year so far. Where bills, cleaning, the licence and mortgage interest go.

  Last reviewed 29 October 2026

• How do I tell HMRC I'm a landlord?

  Tell HMRC about rental income by registering for Self Assessment by 5 October after the tax year. The thresholds, the deadlines and what to do if you are late.

  Last reviewed 17 October 2026

• How do landlords do Right to Rent checks?

  Check every adult who will live in your let in England before the tenancy is agreed, then follow up time-limited stays. The 3 ways to check, records and fines.

  Last reviewed 17 October 2026

• How do landlords with a jointly owned property do Making Tax Digital in 2027?

  Each joint owner is tested on their own share of the rent, joins Making Tax Digital alone and can send income-only updates. The 50:50 rule for couples.

  Last reviewed 16 October 2026

• How do married couples split rental income for tax?

  Married couples and civil partners are taxed 50:50 on rent from jointly owned property, unless they own unequal shares and send HMRC a Form 17 within 60 days.

  Last reviewed 16 October 2026

• How does Section 24 mortgage interest work in Making Tax Digital?

  In Making Tax Digital, mortgage interest is a separate record in each quarterly update. It is not an expense: it earns a 20% tax reduction (22% from 2027-28).

  Last reviewed 16 October 2026

• How does the Non-Resident Landlord Scheme work?

  If you live abroad, your letting agent or tenant takes basic rate tax off your UK rent unless HMRC approves you to get it in full. How it works in 2026-27.

  Last reviewed 29 October 2026

• How does the Rent a Room scheme work?

  Rent a Room makes up to £7,500 a year from a furnished room in your own home tax-free in 2026-27, or £3,750 if shared. How it works, with worked examples.

  Last reviewed 16 October 2026

• How is Airbnb income taxed in the UK?

  Airbnb income is property income, taxed like any other let since 6 April 2025. Rent a Room, the £1,000 allowance, platform reports and MTD explained.

  Last reviewed 17 October 2026

• How is an inherited rental property taxed?

  Executors pay tax on rent during probate; a house left to you can make it your income from death. Your CGT base cost is the value at death. With an example.

  Last reviewed 17 October 2026

• How much Capital Gains Tax do I pay when I sell a rental property?

  In 2026-27 gains on a rental property are taxed at 18% or 24% after a £3,000 allowance, reported and paid within 60 days. How to work it out, with an example.

  Last reviewed 16 October 2026

• How much does an accountant charge for Making Tax Digital for landlords?

  Landlord prices listed on 18 October 2026 included £199 plus VAT for a tax return and £499 a year including VAT for managed MTD. What drives the fee.

  Last reviewed 18 October 2026

• How much does it cost to register a rental property on the PRS database?

  Government guidance puts the fee at £65 a year per property, pro-rated during roll-out from 15 December 2026. What is fixed, what can change, and the fines.

  Last reviewed 26 October 2026

• How much rent in advance can a landlord ask for?

  Since 1 May 2026 landlords in England can take no rent before signing and usually one month (or 28 days) before move-in. Deposit caps and the bidding ban.

  Last reviewed 16 October 2026

• How much tax do landlords pay on rental income?

  Rental profit is taxed at 20%, 40% or 45% in 2026-27, and 22%, 42% or 47% from April 2027 in England and NI. How it is worked out, with two examples.

  Last reviewed 16 October 2026

• How often do landlords need an EICR?

  Landlords in England need an electrical safety report (EICR) at least every 5 years, or sooner if it says so. Copies, report codes, deadlines and fines.

  Last reviewed 17 October 2026

• How often does a landlord need a gas safety check?

  Every 12 months, by a Gas Safe registered engineer. How the 2-month early window keeps your date, when tenants get the record and how long to keep it.

  Last reviewed 17 October 2026

• Is it a repair or an improvement for landlord tax?

  A repair restores what was there and comes off your rent. An improvement, such as an extension, is capital: no deduction now, but it can cut Capital Gains Tax.

  Last reviewed 17 October 2026

• Is there a managed Making Tax Digital service for landlords?

  Yes. Accountants and managed services can keep your rental records and send your MTD updates and tax return. What they cover and prices in October 2026.

  Last reviewed 16 October 2026

• Is there any free Making Tax Digital software for landlords?

  Yes. On 16 October 2026, 32 products on HMRC's software finder had a free version ready for UK property income. What free covers, and the limits to check.

  Last reviewed 16 October 2026

• What are the Making Tax Digital quarterly update deadlines for landlords?

  Landlords send Making Tax Digital updates by 7 August, 7 November, 7 February and 7 May. The 2027-28 dates, the periods each covers and what to send.

  Last reviewed 29 October 2026

• What are the penalties for Making Tax Digital for landlords?

  Late MTD updates earn penalty points, with £200 at 4 points. Late tax is charged 4% at day 15 and day 30 for 2027-28. How it works for landlords.

  Last reviewed 29 October 2026

• What are the smoke and carbon monoxide alarm rules for landlords?

  A smoke alarm on each storey with living space, a CO alarm by any fixed fuel-burning appliance except a gas cooker, and a day-one check. Widened in 2022.

  Last reviewed 17 October 2026

• What do gas safety, EICR and EPC checks cost landlords each year?

  Gas safety every year, an EICR at least every 5 years, an EPC lasting 10 years. Prices from named cost guides on 19 October 2026, worked into a yearly example.

  Last reviewed 19 October 2026

• What EPC rating does a rental property need?

  A rented home in England needs an EPC rating of E or above unless you register an exemption. The £3,500 cap, exemptions, fines and the planned 2030 standard.

  Last reviewed 16 October 2026

• What expenses can landlords claim?

  Landlords can claim day-to-day running costs such as repairs, agent fees, insurance and replacing furniture, but not improvements or mortgage capital.

  Last reviewed 16 October 2026

• What happened to the furnished holiday lettings tax rules?

  The furnished holiday lettings tax regime ended on 6 April 2025. What changed for mortgage interest, allowances, losses, CGT reliefs and pensions.

  Last reviewed 16 October 2026

• What happens if an EPC expires during a tenancy?

  An EPC lasts 10 years. If it runs out mid-tenancy you need not renew it at once; you need a new one before you next market the home or let to a new tenant.

  Last reviewed 17 October 2026

• What happens if I make a loss on my rental property?

  A rental loss is carried forward and set against future profits of the same property business. It normally cannot reduce tax on your wages or other income.

  Last reviewed 17 October 2026

• What happens if landlords do not declare rental income?

  Undeclared rent can mean back tax, interest and a penalty for up to 20 years. How far back HMRC goes, the penalty ranges and how the Let Property Campaign works

  Last reviewed 17 October 2026

• What happens to assured shorthold tenancies under the Renters' Rights Act?

  On 1 May 2026 every private assured shorthold tenancy in England became an assured periodic tenancy. What changed, what ended and what landlords had to give.

  Last reviewed 16 October 2026

• What is a Section 13 notice and how do I serve one?

  A section 13 notice is Form 4A, the official way to propose a new rent for a private tenancy in England. What goes on it, the timing rules and how to serve it.

  Last reviewed 15 October 2026

• What is a written statement of terms under the Renters' Rights Act?

  For tenancies in England from 1 May 2026, landlords must give the key terms in writing before the tenancy is agreed. The 18 items, timing and the £7,000 fine.

  Last reviewed 17 October 2026

• What is on the landlord compliance checklist for 2027 in England?

  A dated 2027 checklist for landlords in England: gas, electrics, EPC, deposits, alarms, right to rent, Renters' Rights Act duties, the new register and MTD.

  Last reviewed 17 October 2026

• What is replacement of domestic items relief?

  Landlords can deduct the cost of replacing furniture, appliances and furnishings in a let home, but not the first purchase. The conditions, with examples.

  Last reviewed 16 October 2026

• What is tenancy deposit prescribed information?

  The details about the deposit scheme and tenancy you must give the tenant within 30 days of taking a deposit. What it includes, who signs and the penalty.

  Last reviewed 17 October 2026

• What is the Making Tax Digital income threshold for landlords in 2027?

  The 2027 Making Tax Digital threshold is £30,000 of rent and self-employed income before expenses, tested on your 2025-26 return. Borderline cases explained.

  Last reviewed 29 October 2026

• What is the private rented sector landlord ombudsman?

  A new complaints service for private tenants in England. Joining will be compulsory for nearly all private landlords, expected from 2028. No fee is set yet.

  Last reviewed 16 October 2026

• What is the property income allowance?

  The property allowance makes the first £1,000 of property income tax-free each year, instead of claiming expenses. Who can use it, when it pays and examples.

  Last reviewed 16 October 2026

• What is the Renters' Rights Act information sheet?

  The government's 4-page sheet for existing written tenancies in England, due by 31 May 2026. Who gives it, how to send it validly, and the £7,000 fine.

  Last reviewed 16 October 2026

• What is the tax rate on rental income from April 2027?

  From 6 April 2027 rental profit has its own rates: 22%, 42% and 47% in England and Northern Ireland, with mortgage interest relief at 22%. Examples inside.

  Last reviewed 16 October 2026

• What repairs is a landlord responsible for under section 11?

  Section 11 of the Landlord and Tenant Act 1985 makes you keep the structure, exterior, water, gas, electrics, sanitation, heating and hot water in repair.

  Last reviewed 19 October 2026

• When does Making Tax Digital start for landlords?

  Landlords join Making Tax Digital on 6 April 2026, 2027 or 2028, depending on income before expenses. See the dates, the test year and what to do first.

  Last reviewed 29 October 2026

• Who can do my Making Tax Digital quarterly updates for me as a joint property owner?

  Each owner in MTD sends their own updates, or authorises an agent. One firm can act for you both, but each of you is a separate client. What to agree first.

  Last reviewed 29 October 2026

• Who can do my Making Tax Digital quarterly updates for me as a landlord?

  An accountant, bookkeeper or managed service you authorise through HMRC. A letting agent only if it is also a registered tax agent. What to check first.

  Last reviewed 29 October 2026

• Who can do my Making Tax Digital quarterly updates for me as an accidental landlord?

  You, or an agent you authorise through HMRC. First check you need MTD at all: your salary does not count. What to hand over, and what any agent must have.

  Last reviewed 29 October 2026

• Who can do my Making Tax Digital quarterly updates for me as an HMO landlord?

  You, or an accountant, bookkeeper or managed service you authorise through HMRC. What an HMO landlord hands over: room rents, bills and the licence fee.

  Last reviewed 29 October 2026