Since 1 May 2026 joint owners raise rent like any landlord: one Form 4A per tenancy, served at least 2 months ahead. The law treats all of you as the landlord, so agree the figure and who signs first.
This page is for people who let a property they own with someone else: a spouse or civil partner, brothers and sisters who inherited it, friends or co-investors. The timing rules are the same as for a sole owner. What differs is who must agree, who signs, and how the extra rent is split for tax. It is general information about private assured periodic tenancies in England, checked on 19 October 2026. For your own case, check GOV.UK or get help from a solicitor or housing adviser.
Your landlord deadlines, handled
A compliance calendar for each property, with reminders before every certificate and your register deadline. Landlord Tax adds your Making Tax Digital figures and tax return, prepared for you to send.
Are you ready for Making Tax Digital? Check your start date and what to sort first. It’s free and takes a minute.
Who counts as the landlord
Section 13 of the Housing Act 1988 says the landlord may serve a notice proposing a new rent. Section 45(3) says that where two or more people jointly are the landlord, a reference to the landlord means all of them, unless that part of the Act says otherwise. On our reading, the notice comes from all of you together, not just from the owner who deals with the tenant. Form 4A fits this: one of you can sign for the others only where they agree.
Filling in Form 4A as joint landlords
| Part of the form | What joint owners do |
|---|---|
| 2.1 Landlord's name | Our reading: name every joint landlord, as the Act treats all of you as the landlord. The form does not say this |
| 2.2 Contact address | Agree one address. Note 2.1 says it is important that your tenant can contact someone about the increase |
| 2.3 Phone and email | Optional. If you give an email, the tenant and the tribunal can serve documents on you there, so pick an inbox someone checks |
| Signature | Each of you signs, or you agree that one of you signs for all |
| Additional signatures box | Each extra signer gives their signature, full name, address and capacity (landlord) |
| Section 3, agent | Your letting agent's details, if one acts for you |
You can sign by hand or electronically. The timing rules in Note A do not change because there are several owners: at least 2 months' notice, 52 weeks since the tenancy began or since the last increase (53 for some later increases, as Note A explains), and a new rent that starts at the beginning of a rent period.
How the higher rent is split for tax
GOV.UK says jointly owned property of married couples and civil partners who live together is usually taxed in equal shares. They can be taxed on unequal shares if they own the property and are entitled to the income in those shares, and declare it to HMRC on Form 17. Section 837 of the Income Tax Act 2007 says HMRC must get notice within 60 days of the declaration, and it covers only income arising from the declaration date. For other joint owners, your share is usually your share of the property, unless you agree a different allocation.
Here is one hypothetical rise, from £2,500 to £2,700 a month, shown over a full year at each rent:
| Owners | Split for tax | Each share at £30,000 a year | Each share at £32,400 a year |
|---|---|---|---|
| Married couple living together, no Form 17 | 50:50 | £15,000 and £15,000 | £16,200 and £16,200 |
| Married couple who own it 75:25, valid Form 17 | 75:25 | £22,500 and £7,500 | £24,300 and £8,100 |
| Two siblings who inherited it 60:40 | 60:40 | £18,000 and £12,000 | £19,440 and £12,960 |
What this means for you
Take the two siblings, with a monthly tenancy that began on 15 September 2026 and no increase since. 52 weeks later is 14 September 2027, and the new rent must start on the 15th, so the earliest date is 15 September 2027. Form 4A must reach the tenant at least 2 months before that, by 15 July 2027, so serving it in early July gives a margin. Both siblings agree the figure, and one signs for both with the other's agreement.
For tax, each sibling puts only their own share on their own return. The same goes for Making Tax Digital for Income Tax (MTD), which counts your share of rent before expenses, plus any other rent and self-employed income. The line is £30,000 for April 2027, tested on 2025-26, and £20,000 for April 2028, tested on 2026-27. In the table, the 60% sibling's share rises to £19,440, just under £20,000, while the 40% sibling's is £12,960. With other rent or self-employed income, the 60% sibling could cross the line while the other does not. The free MTD check works on your own figure, not the property total.
Steps for joint owners
- Agree among all the owners the new rent, the start date, who signs and whose contact details go on the form. Put it in writing, even an email.
- Check the dates: 52 weeks since the tenancy began or the last increase (53 in the cases Note A sets out), and a start date on a rent day.
- Download the current Form 4A (05.26) from GOV.UK.
- Name every joint landlord in question 2.1 (our reading of the Act) and give one contact address in 2.2.
- Each owner signs, using the additional signatures box, or one signs for all with the others' agreement.
- Serve it at least 2 months before the start date, by a method your tenancy agreement allows. If it names none, hand it over, leave it at the tenant's address or use registered post. Keep proof and give each owner a copy.
- Once the new rent starts, each owner records their own share of it for tax.
The landlord section has more guides for joint owners and the new renting rules.
Hold your place on the landlord waitlist
We’ll email you when Landlord Tax starts, with the founding-member price while it lasts. No payment is taken. Landlord Compliance is open now.
Questions people ask
Do we need a separate Form 4A for each owner?
No. You serve one notice. The form's note says joint landlords either each sign it, using the additional signatures box, or agree that one landlord signs on behalf of all of them.
Can one of us put the rent up without the others?
Not on our reading. The Housing Act 1988 treats all joint landlords together as the landlord, and Form 4A lets one of you sign for the others only where they agree. If you cannot agree on the increase, settle that before anything is served. A solicitor can help.
My spouse and I own the property 70:30. How is the higher rent taxed?
Married couples and civil partners who live together are usually taxed 50:50. You can be taxed 70:30 only if you really own the property and are entitled to the income in those shares, and HMRC gets your Form 17 declaration within 60 days of making it. It covers only income arising from the declaration date.
The rent goes into my co-owner's bank account. Who pays tax on the rise?
Usually each owner pays tax on their own share. HMRC's manual says collecting rent as agent for someone else does not make it your income. It also says ownership shares do not automatically decide the split: HMRC looks at what really happens, for example where one owner runs the letting and receives all the rent.
Could the rise put both of us into Making Tax Digital?
Each of you is tested separately. Only your share of the rent before expenses, plus any other rent and self-employed income, counts towards your own qualifying income, so one owner can cross a threshold while the other does not.
Sources
- Form 4A: Landlord's notice proposing a new rent for assured tenancies in the private rented sector (05.26)
- Housing Act 1988, section 45: interpretation of Part I (legislation.gov.uk)
- Housing Act 1988, section 13: increases of rent under assured periodic tenancies (legislation.gov.uk)
- Assured periodic tenancies: a guide for landlords, Rent increases (GOV.UK)
- Income Tax when you rent out a property: working out your rental income (GOV.UK)
- Income Tax Act 2007, section 837: declarations of unequal beneficial interests (legislation.gov.uk)
- Property Income Manual PIM1030: who receives property income? (GOV.UK)
- Work out your qualifying income for Making Tax Digital for Income Tax (GOV.UK)
This is general information to help you understand the rules. It isn't tailored to your circumstances, so check your own position before acting on it.
Righto Landlord is a trading name of NJG Consultancy Ltd, registered in England and Wales, company number 16095900. Registered office: Jubilee House, East Beach, Lytham St Annes, FY8 5FT.
What happens next
- Use the free Making Tax Digital checker to see your own start date and deadlines.
- See what Righto Landlord does for you, and join the waitlist.
- Questions about this page? Email hello@rightolandlord.co.uk.