Self Assessment Deadlines Landlords 2026/27: Key Dates, Forms and Payments

2026/27 Self Assessment deadline calendar for landlords

These are the core dates for landlords reporting 2026/27 rental income through Self Assessment. The return can be sent any time from 6 April 2027, once the tax year has ended.

If you are filing online, do not treat 31 January as an admin target. It is both the normal online filing deadline and the payment deadline, so leaving the calculation until the last day creates a cash-flow risk.

Do landlords need to register for Self Assessment for 2026/27?

You do not automatically need a Self Assessment tax return just because you received a small amount of rent. For personally owned rental property, the first £1,000 of property rental income is covered by the property allowance if you qualify.

HMRC says landlords should contact HMRC if property rental income is more than £1,000 and up to £2,500. You must report the income on a Self Assessment tax return if it is more than £2,500 after allowable expenses or more than £10,000 before allowable expenses.

If you are not sure whether your rent has to be declared, start with Do I Need to Declare Rental Income? before you focus on filing dates.

• Gross rent means rent before deducting expenses.
• Profit after expenses means rent less allowable property expenses.
• The £1,000 property allowance is not the same as deducting actual expenses; you usually choose one method.
• If you already file Self Assessment for another reason, include the property pages rather than treating the rental income separately.

Which Self Assessment forms do landlords use?

Most individual landlords use the SA100 main tax return plus the SA105 UK property supplementary pages. The SA105 is where UK rental income, allowable expenses, finance cost information, losses and property allowance entries are reported.

If you have foreign property income or other foreign income or gains, you may also need the SA106 foreign pages. If you sold a UK property, remember that property disposal reporting can have a separate deadline from your annual Self Assessment return.

For a detailed walk-through of the landlord property pages, see SA105 Self Assessment Property Pages.

• SA100: main Self Assessment tax return.
• SA105: UK property income pages.
• SA106: foreign income and gains pages, including foreign property where relevant.
• SA108 may be relevant for capital gains, but disposal reporting can sit outside the annual return timetable.

Payment deadlines: balancing payment and payments on account

For the 2026/27 tax year, the Self Assessment balancing payment is due by 11:59pm on 31 January 2028. This is the final payment to settle the 2026/27 bill after taking account of tax already paid.

Payments on account are normally due in two instalments on 31 January and 31 July, each equal to half of the previous year’s relevant tax bill. For 2026/27, that means the second payment on account falls on 31 July 2027.

Payments on account do not normally apply if the previous year’s relevant tax was less than £1,000, or if more than 80% of the tax was collected outside Self Assessment, for example through PAYE. For a deeper cash-flow guide, see Payments on Account Deadlines for Landlords.

• 31 January 2027: first 2026/27 payment on account, if due.
• 31 July 2027: second 2026/27 payment on account, if due.
• 31 January 2028: 2026/27 balancing payment deadline.
• 31 January 2028 may also include the first payment on account for 2027/28.

Late registration and PAYE coding-out deadlines

If you miss the 5 October 2027 registration deadline, HMRC’s current rule is that it will issue a different filing deadline of 3 months from the date of its letter or email. That does not move the tax payment deadline, which remains 31 January 2028 for the 2026/27 balancing payment.

Some employed landlords want HMRC to collect a small Self Assessment bill through their PAYE tax code. For 2026/27, you must owe less than £3,000, already pay tax through PAYE, and submit the paper return by 31 October 2027 or the online return by 30 December 2027.

• You cannot make a part payment just to bring the bill below the £3,000 coding-out threshold.
• Coding out is only relevant if you already pay tax through PAYE, such as through employment or a company pension.
• If you miss the coding-out deadline, you need to pay another way.

What changes if you move into Making Tax Digital?

Self Assessment deadlines still matter for many landlords in 2026/27, but Making Tax Digital for Income Tax changes the in-year process for landlords who are within scope. HMRC’s phased start dates are based on qualifying income: over £50,000 for 2024/25 means MTD from 6 April 2026, over £30,000 for 2025/26 means MTD from 6 April 2027, and over £20,000 for 2026/27 means MTD from 6 April 2028.

That is why the free calculator above sits near the top of this page. A landlord just below the Self Assessment-only boundary may still have the same annual 2026/27 return dates, while a landlord above the MTD threshold may also need digital records and quarterly updates.

If you are already in MTD from 6 April 2026, use MTD Quarterly Deadline Calendar 2026/27 alongside this page rather than relying only on annual Self Assessment dates.

• MTD does not mean you can ignore tax payment dates.
• It does mean the record-keeping and submission rhythm changes during the year.
• Check your combined qualifying income if you have both rental and self-employment income.
• If your income is close to a threshold, confirm your position against HMRC guidance or with an adviser.

Step by step

1. 1

   Check whether the rental income must be reported

   Compare your gross rent and profit after allowable expenses with the £1,000, £2,500 and £10,000 HMRC thresholds.

2. 2

   Register or reactivate Self Assessment if needed

   If you do not usually send a tax return and need to report 2026/27 rental income, register by 5 October 2027.

3. 3

   Prepare the correct landlord pages

   Use SA100 with SA105 for UK property income. Add SA106 if you have relevant foreign income, gains or overseas property income.

4. 4

   Decide whether paper, online or PAYE coding-out applies

   Paper returns must reach HMRC by 31 October 2027. Online filing is due by 31 January 2028, or 30 December 2027 if you want eligible PAYE coding-out.

5. 5

   Budget for payments before you file

   Check whether payments on account apply. For 2026/27, the second payment on account is due on 31 July 2027, and the balancing payment is due on 31 January 2028.

6. 6

   Check whether MTD changes your process

   Use the free calculator above if your rental and other qualifying income may put you into Making Tax Digital for Income Tax.

A worked example

A landlord has a previous relevant Self Assessment tax bill of £2,400, so payments on account apply. Their final 2026/27 relevant tax bill turns out to be £2,900.

This shows why 31 January can feel expensive: it can include the balance for the year just filed plus the first payment on account for the next tax year.

Frequently asked questions