UK Landlord Tax Deadlines 2026-27 Reference Card

This is a print-friendly deadline card for the 2026-27 tax year. It covers the main tax filing and payment dates that hit individual landlords, property companies, and landlords with VAT or PAYE obligations.

"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."

Key dates at a glance

Self Assessment deadlines

Use these if you report rental income through Self Assessment as an individual.

• 5 October 2026: register for Self Assessment if you need to file for the first time for 2025-26.
• 31 October 2026: paper return deadline for 2025-26.
• 31 January 2027: online return deadline for 2025-26.
• 31 January 2027: balancing payment for 2025-26 due.
• 31 January 2027: first payment on account for 2026-27 due.
• 31 July 2026: second payment on account for 2025-26 due.

Self Assessment penalties

Making Tax Digital for Income Tax dates

From 6 April 2026, landlords with qualifying gross income above GBP 50,000 must keep digital records and file quarterly updates through MTD software.

For the 2026-27 year, the standard MTD cycle is:

MTD penalty position for 2026-27

There is a soft landing for landlords joining MTD for Income Tax in 2026-27. HMRC will not charge late filing penalty points for quarterly updates in that first year, but digital record-keeping still applies and the quarterly updates still need to be filed before the Final Declaration.

From full mandation, MTD late submission penalties run on a points-based system, and late payment penalties and interest still apply where tax is unpaid.

Capital Gains Tax on sale of residential property

If you sell a UK residential property and CGT is due, you normally must file a UK Property return and pay the CGT within 60 days of completion.

CGT reporting penalty risk

Missing the 60-day deadline can trigger:

• Late filing penalties similar to Self Assessment-style fixed and escalating penalties.
• Interest on late-paid CGT from the due date.

ATED deadline

ATED applies mainly to companies holding high-value UK residential property. For the 1 April 2026 to 31 March 2027 chargeable period, the ATED return and payment are due by 30 April 2026.

ATED penalty risk

Miss the return or payment deadline and HMRC can charge:

• Fixed late filing penalties.
• Tax-geared penalties for prolonged non-compliance.
• Interest on late-paid ATED.

Corporation Tax deadlines for property companies

If you hold property through a limited company, the main rule is simple:

• Corporation Tax payment: due 9 months and 1 day after the end of the accounting period.
• CT600 filing: due 12 months after the end of the accounting period.

Example dates

Corporation Tax penalties

VAT deadlines

Most residential landlords are not VAT registered on rent, but you may be if you run taxable activities such as commercial lets or serviced accommodation with VATable income.

• VAT returns are usually due 1 month and 7 days after the end of each VAT quarter.
• Payment is due by the same date if you pay electronically.

VAT penalty risk

VAT uses the newer HMRC regime:

• Late submission: points-based penalty system after you hit the threshold for your filing frequency.
• Late payment: percentage penalties plus interest depending on how long the VAT stays unpaid.

PAYE and National Insurance deadlines

If you employ anyone in the property business, such as admin staff, maintenance staff, or caretakers, PAYE deadlines matter too.

• On or before each payday: file an FPS payroll submission to HMRC.
• By the 22nd of the following tax month if paying electronically, or 19th if paying by post: pay PAYE tax and NIC to HMRC.
• 31 May: give employees P60s for the previous tax year.
• 6 July: report most benefits in kind or final payroll figures where relevant.

PAYE penalty risk

• Late FPS submissions can trigger fixed penalties based on employer size.
• Late PAYE/NIC payments attract interest and escalating late payment penalties.

Penalty cheat sheet

Reminder system that actually works

Set reminders in three layers, not one:

Annual diary reminders for fixed dates: 30 April, 31 July, 5 October, 31 October, 31 January.

Monthly finance day: first working day of each month to reconcile rent, expenses, and tax reserves.

Rolling company reminders based on each company year end, because CT deadlines depend on the accounting date, not the tax year.

Best practice

• Put every deadline in your calendar with alerts 30 days, 14 days, and 3 days before.
• Use one tax folder per year: SA, CGT, CT, VAT, PAYE, ATED.
• If you are in MTD, choose software that pushes deadline alerts automatically.

Fast checklist

• Individual landlord: diarise 31 July, 5 October, 31 October, 31 January.
• MTD landlord in scope: diarise 7 Aug 2026, 7 Nov 2026, 7 Feb 2027, 7 May 2027, and 31 Jan 2028.
• Property company: add your own 9 months + 1 day and 12 months deadlines from each year end.
• Selling property: start the 60-day CGT clock from completion, not exchange.
• ATED company: diarise 30 April every year.

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