HMRC & Landlord Key Dates
All key UK tax, compliance and regulatory dates for landlords — SA, MTD, CGT reporting, Section 21 abolition, EPC deadlines, and more.
6 AprilUK tax year starts
5 AprilUK tax year ends
5 OctoberDeadline to register for Self Assessment (first-time landlords)
31 OctoberPaper Self Assessment return deadline
31 JanuaryOnline SA deadline + balancing payment + 1st payment on account
31 JulySecond payment on account due
6 April 2026MTD for Income Tax starts: landlords with gross income over £50,000
6 April 2027MTD threshold drops to £30,000
6 April 2028MTD threshold drops to £20,000
QuarterlyMTD ITSA quarterly updates (1 month + 7 days after quarter end)
60 days from completionCGT report + payment for UK residential property disposals (BTL sales)
30 days from receiptProtect deposit in TDS / DPS / MyDeposits and serve prescribed info
28 daysGas Safety Record (CP12) must be given to existing tenants after annual check
1 May 2026Section 21 abolition — Renters' Rights Act commencement (expected)
2028 (proposed)EPC C required for new tenancies
2030 (proposed)EPC C required for all existing tenancies
6 April 2025FHL regime abolished (historical — furnished holiday lets now taxed as standard property)
31 October 2024SDLT surcharge on additional property rose to 5% (historical)
9 months + 1 day after year endCorporation Tax payment deadline (Ltd company landlords)
Sources: GOV.UK Self Assessment, CGT on UK property, MTD for Income Tax. Renters' Rights Act and EPC dates are proposed — verify before relying on them.