Tax-Year Planning Calendar for Landlords

Here is a practical 2026-27 calendar so you know what happens when, and what you should be doing as a landlord.

"This guide provides general information about UK landlord tax obligations. It is not financial or legal advice. Tax treatment depends on your individual circumstances and may change. Consider consulting a qualified accountant or solicitor for advice specific to your situation."

1. Key dates at a glance (2026-27)

Tax year: 6 April 2026 - 5 April 2027.

Self Assessment 2026-27 (for individuals)

• Register for SA (first-time landlords): 5 October 2027.
• Paper return deadline: 31 October 2027.
• Online return and balancing payment: 31 January 2028.

Payments on account for 2026-27 (if in scope)

• 1st POA: 31 January 2027 (for 2025-26 liability).
• 2nd POA: 31 July 2027.

MTD for ITSA quarterly updates (if in MTD from 2026-27)

• Q1 (6 Apr-5 Jul): due 7 August 2026.
• Q2 (6 Jul-5 Oct): due 7 November 2026.
• Q3 (6 Oct-5 Jan): due 7 February 2027.
• Q4 (6 Jan-5 Apr): due 7 May 2027.

60-day CGT on UK residential property

• Report and pay within 60 days of completion on any taxable sale.

ATED 2026-27

• Return and payment for 1 Apr 2026-31 Mar 2027 due 30 April 2026.

Corporation Tax (CT600) (companies)

• CT600 due 12 months after year-end; corporation tax due 9 months + 1 day after year-end.

Compliance repeaters

• Gas safety (CP12): every 12 months.
• EICR: at least every 5 years, often more frequently if recommended.
• EPC: valid for 10 years; must be in place to let.
• Insurance: usually annual renewal.

2. Month-by-month 2026-27 calendar

April 2026

• 6 April 2026 -- New tax year starts.
• Check new bands and allowances (CGT exemption still GBP 3,000, RNRB/NRB freezes, etc.).
• Decide which properties, if any, you might sell in 2026-27. Early planning lets you use the full year's allowances.
• By 30 April 2026 -- ATED 2026-27 return and payment for any over GBP 500k resi in companies.
• MTD: Q4 2025-26 update due 7 May 2026 (for period to 5 April 2026).
• Compliance:
• Set reminders for gas, EICR, EPC expiry dates for each property.
• Review insurance renewal months and schedule broker reviews 4-6 weeks before.
• Planning:
• Good month to review whether you want to incorporate or buy next property in a company for this new year; gives time to plan ahead before you actually buy or restructure.

May 2026

• No fixed SA dates.
• MTD: nothing due this month (unless you are late on the 7 May update).
• Compliance:
• Review any spring rent increases and service charges.
• If you are on a fixed mortgage ending in the next 6-12 months, start rate-shopping.

June 2026

• Still early in the tax year:
• Check Q1 rent, arrears and maintenance budget.
• Prep for Q1 MTD update (6 Apr-5 Jul) due early August.

July 2026

• 5 July 2026 -- end of MTD Q1 (6 Apr-5 Jul).
• 7 August 2026 -- deadline to file Q1 update.
• 31 July 2026 -- 2nd POA for 2025-26 due (based on 2024-25 liability).
• Actions:
• Make sure you have cash set aside for the July POA if your 2025-26 bill was over GBP 1,000.
• Check all summer gas services and inspections are booked if due before winter.

August 2026

• 7 August 2026 -- file MTD Q1 if not already done.
• Compliance:
• Review student lets and academic year tenancies.
• Check upcoming EICR/EPC expiries before autumn lets.
• Planning:
• If you are considering a sale in 2026-27, run a CGT estimate now with your accountant. That lets you decide whether to sell in this tax year or to hold until 2027-28.

September 2026

• Quiet on statutory deadlines.
• Good month to:
• Do a mid-year portfolio review: yields, voids, arrears, upcoming capex.
• Reassess whether any properties should be disposed of this tax year (before next April).

October 2026

• 5 October 2026 -- deadline to register for Self Assessment if you first had taxable property income in 2025-26.
• 5 October 2026 -- end of MTD Q2 (6 Jul-5 Oct).
• 31 October 2026 -- deadline for paper 2025-26 SA returns.
• Actions:
• Make sure any new 2025-26 landlords are registered by 5 October.
• Prepare Q2 MTD data for the 7 November deadline.

November 2026

• 7 November 2026 -- MTD Q2 update due.
• Good time to:
• Confirm insurance renewals for January/April dates.
• Check void risk around Christmas and the new year, especially in student and SA markets.

December 2026

• 30 December 2026 -- last day to file 2025-26 SA online if you want tax collected via PAYE code (where possible).
• Practical:
• Run a pre-year-end tax estimate for 2026-27 so far (rents, interest, Section 24, other income).
• Decide if any repairs or capex should be brought forward into this tax year for income-tax purposes.

January 2027

This month covers 2025-26, but the payment shapes cashflow for 2026-27.

• 5 January 2027 -- end of MTD Q3 (6 Oct-5 Jan).
• 31 January 2027 -- for 2025-26 SA:
• Online return due.
• Balancing payment for 2025-26 due.
• 1st POA for 2026-27 due (if applicable).
• Actions:
• Have funds ready for a potential "triple whammy": 2025-26 bill + first 2026-27 POA.
• Decide if you need to reduce 2026-27 POAs (SA303 or via return) because 2026-27 rental income will be lower.

February 2027

• 7 February 2027 -- MTD Q3 update due.
• Planning:
• Start modelling 2026-27 CGT if you plan to sell before 5 April 2027.
• Decide if any disposals should be pushed into after 6 April to use the 2027-28 exemption and align with income.

March 2027

• No specific SA dates.
• Good month to:
• Finalise any "pre 6 April" sales you actually want in 2026-27.
• Review incorporation plans: if you want your company to own the next purchase, line up lending and advice now.
• Check all gas/EICR inspections are not going to fall in peak letting periods if you can shift them.

April 2027

• 5 April 2027 -- end of the 2026-27 tax year.
• 7 May 2027 -- MTD Q4 update due (6 Jan-5 Apr).
• Actions:
• 6 April onwards, you can submit your 2026-27 SA return early once you have all figures.
• If you sold a property in late 2026-27, ensure the 60-day CGT clock has not been missed.
• Companies:
• Any company with year-end 31 March 2027:
• Corporation tax due 1 January 2028.
• CT600 due 31 March 2028.

3. Portfolio reviews and timing: when to sit down with the spreadsheet

Good annual touchpoints:

• January -- immediately after you see your draft 2025-26 numbers and before you file: decide on POA reductions, whether to accelerate repairs, and what to do about Section 24 pressure.
• March -- last chance to move sales/repairs into the current tax year; decide if you actually want to sell before or after 6 April.
• April-May -- early in the new year, revisit incorporation and new purchase strategy, so you are not trying to do major structural changes mid-year under time pressure.

Re incorporation:

If you decide to incorporate a portfolio, it often takes months to plan CGT, SDLT, refinancing and structure. Deciding in April-June gives you time to implement sensibly rather than panicking at year-end.

4. Deadlines landlords most often miss, and timing myths

Most-missed deadlines

• 60-day CGT on property sales -- people think "I will sort that in my January return" and trigger penalties because the 60-day requirement is separate.
• July POA -- easy to forget because it is months after the tax year; interest kicks in from day 1 if you miss it.
• ATED 30 April -- for companies with London/South-East resi over GBP 500k; landlords remember CT but forget ATED relief declarations.
• Gas and EICR -- not HMRC, but a letting-law problem. CP12 must be renewed every 12 months; EICR is every 5 years; missing them risks enforcement and invalidates S21.

Forum myths

"You only need to worry about tax in January." In reality, CGT, MTD updates and POAs spread your obligations across the year. January is just when you see the consequences.

"I can deal with a sale on my Self Assessment and ignore CGT until then." That is exactly how you get 60-day penalties.

"Companies only file once a year so I will look at that later." CT600 and ATED deadlines are linked to year-end and 30 April, not January, and corporation tax is due 9 months and 1 day after year-end, not at SA time.

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