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

Your software sends one update with every room's rent, bills included, and your costs for the tax year so far. If you join in April 2027, the first is due by 7 August 2027.

Under Making Tax Digital for Income Tax (MTD), a quarterly update is a summary, not a tax return. A house in multiple occupation (HMO) makes more records than a single let: several room rents, bills you pay for tenants, cleaning and a licence. This page covers an HMO owned by an individual, not a company, and follows GOV.UK and HMRC as checked on 18 October 2026. The landlord guide lists every category.

When your updates are due

You join when your rent, bills included, plus any other rent and self-employed turnover, before expenses, goes over the line: over £50,000 in 2024-25 meant 6 April 2026, over £30,000 in 2025-26 means 6 April 2027, and over £20,000 in 2026-27 means 6 April 2028.

You can choose calendar periods ending 30 June, 30 September, 31 December and 31 March instead, with the same deadlines. A period with no income or costs still needs an update.

Rent and bills

GOV.UK says rental income includes charges for services you provide, such as hot water, heating and cleaning of communal areas. HMRC's manual (PIM2076) treats those receipts as part of the property business when the services are an ordinary part of the letting. So in our reading the full rent from every room goes in total rent, bills included, and the gas, electricity, water and cleaning you pay go in as expenses.

If a letting agent collects the rents, GOV.UK says you ask for the full amount and record the income and the agent's fees separately, not a smaller rent.

Where HMO costs go

Mortgage interest is recorded as a finance cost, apart from your other expenses, because it gets a basic rate tax reduction rather than a deduction. Replacing furniture or appliances that came with the rooms can be claimed as replacement of domestic items, but not the first purchase.

The simpler option under £90,000

If your UK property turnover is under £90,000, GOV.UK lets you record each item as just income or an expense, and HMRC's record-keeping direction says you then send a total for each. Residential finance costs must still be recorded and sent separately. If your turnover reaches £90,000 during the year, every record for the year must be fully categorised before your next update.

A worked example

A landlord owns a 5-bedroom HMO on her own, with every room let at £600 a month, bills included. Her first update covers 6 April to 5 July 2027.

The figures assume every room is let and pays on time. This is an example only.

What this means for you

The work is in the records, not the sending. Keep a rent schedule by room, record every bill you pay, and keep mortgage interest apart. If you live in the house and let rooms, the Rent a Room Scheme may cover up to £7,500 a year, and whether you need MTD records for that income depends on what your last return showed. If you must use MTD, a late update can earn a penalty point from 2027-28 if you joined in April 2026, or from 2028-29 if you join in April 2027 (the 28 October 2026 Budget said that group gets no points for 2027-28 updates); 4 points bring a £200 penalty.

Steps to send your update as an HMO landlord

1. Record each room's rent as it arrives, bills included, and chase any missing.
2. Record every bill, cleaning invoice and repair with its date, amount and category.
3. Keep mortgage interest as its own record.
4. Decide whether to use full categories or the simpler income-and-expense option for the tax year.
5. After the period ends, check the year-to-date totals against your rent schedule and bank.
6. Send the update from your software by the deadline, even after a quiet quarter.
7. After the fourth update, make any year-end adjustments, then submit your tax return by 31 January.

The free MTD check shows when MTD starts for you, and the landlord section has more guides on running an HMO.