Quick answer
Landlords report rental income on the UK property pages (SA105) of their Self Assessment return. You usually need to file if your rental income is over £2,500 after expenses or over £10,000 before expenses, and you must tell HMRC if it is over £1,000.
Updated October 2026 · Figures based on 2025/26 rates
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What you report
Total rent received, allowable costs such as letting agent fees, repairs and insurance, and the resulting profit. Mortgage interest is not deducted as an expense but gets a basic-rate tax reduction instead.
When to file
Register by 5 October after the tax year in which rental income began, then file by 31 January online.
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Records to keep
Tenancy agreements, rent statements, receipts, mortgage interest statements and agent statements. Keep them for at least 5 years after the filing deadline.
Common mistakes
Claiming improvements as repairs, forgetting to split income on joint properties, and not reporting rent received through agents.
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Frequently asked questions
Do I pay tax on rent below £1,000?
The £1,000 property allowance can cover small amounts, so no tax or reporting may be needed.
Do I need to file if I use a letting agent?
Yes. The agent does not report to HMRC for you, and rental profit still belongs on your return.
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