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When is rental income tax due?

By the VoxaMTD team. Last verified 31 October 2026

For the 2025 to 2026 tax year, submit your online return and pay your Self Assessment tax by 11:59pm on 31 January 2027. If you make payments on account, the second payment is due on 31 July.

A paper return must reach HMRC by 11:59pm on 31 October after the tax year ends 2026. If you want tax collected through your tax code, submit online by 11:59pm on 30 December 2026.

If you need to file a return for the first time, tell HMRC by 5 October 2026. If you register after that, HMRC sends a letter or email with a deadline 3 months from its date, while payment is still due on 31 January 2027.

Under Making Tax Digital, quarterly updates do not change when you pay. Payment dates stay the same, and the tax return is still due by 31 January after the tax year.

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General information, not tax or legal advice. Rules differ between England, Wales, Scotland and Northern Ireland.