Keep digital records and send quarterly updates under Making Tax Digital for Income Tax

You are an individual registered for Self Assessment with property income, and your qualifying income is over the threshold for the tax year HMRC reviews. Companies are outside it.

Keep digital records of property income and expenses, and use compatible software to send HMRC a quarterly update by each deadline and submit your tax return.

Deadline

Every 3 months

Updates are due by 7 August, 7 November, 7 February and 7 May. Each covers the tax year so far, from 6 April.

• Digital records of rent received and expenses paid
• Quarterly updates sent through compatible software

Other consequences

HMRC can charge penalties for late updates and late payment. See HMRC's guidance for how they work.

• The Income Tax (Digital Obligations) Regulations 2026 (SI 2026/336)legislation.gov.uk

Official guidance

Qualifying income is before expenses. For jointly let property HMRC counts your share in the way its guidance explains.

• Give the written statement of terms before a new tenancy is agreedIn force since 1 May 2026Fine up to £7,000

  For any assured tenancy created on or after 1 May 2026 you must give the tenant prescribed written information about the key terms before the tenancy is signed or agreed. It can be part of the written tenancy agreement.

• Oral tenancies from before 1 May 2026: written statement of terms due by 31 May 2026In force since 1 May 2026Fine up to £7,000

  If a tenancy that existed before 1 May 2026 had no written record of its terms, you had to give the tenant the written statement of key terms by 31 May 2026. If you missed it, the breach continues until you give it.

• Give existing tenants the Renters' Rights Act Information Sheet 2026 (deadline 31 May 2026)In force since 1 May 2026Fine up to £7,000

  For tenancies that started before 1 May 2026 with a written agreement, you had to give every named tenant the government's official Information Sheet PDF by 31 May 2026. If you missed it, the breach continues until you give it.

• How to Rent guide: no longer required from 1 May 2026Ended 30 Apr 2026

  The How to Rent guide is withdrawn. Landlords no longer need to give it for tenancies under the new system; the old duty was tied to section 21, which has been abolished.