Do I need to register for Self Assessment for rental income?
By the VoxaMTD team. Last verified 31 October 2026
Yes, if your profit after allowable expenses is over £2,500, or your rental income is over £10,000 before expenses. If your income is between £1,000 and £2,500, contact HMRC. Register by 5 October following the tax year.
For rental income in 2025 to 2026 that means telling HMRC by 5 October 2026 if you have not filed before. If you register after that date, HMRC sends a letter or email with a return deadline 3 months from its date, while the payment is still due on 31 January.
The first £1,000 of property income is tax-free under the property allowance. If your gross property income is £1,000 or less you do not usually need to tell HMRC.
If you have unpaid tax on past rental income, you can disclose it through the let property campaign. Penalties are lower than if HMRC finds the income first. Once registered, you also need to check whether Making Tax Digital applies based on your income.