Landlord Self Assessment Deadlines 2026/27
5 October to register, 31 January to file and pay, 31 July payments on account — plus the MTD calendar, penalties and the 60-day CGT and 14-day SDLT windows.
The short answer
Register by 5 October, file online by 31 January, pay by 31 January (and 31 July if you make payments on account). For 2025/26 income the online deadline is 31 January 2027; paper returns by 31 October 2026. Landlords mandated into MTD from April 2026 replace the return with quarterly updates (7 Aug, 7 Nov, 7 Feb, 7 May) and a final declaration by 31 January 2028.
Two calendars now run side by side. Which one is yours depends on the £50,000 test.
Self assessment (landlords not yet in MTD)
| Date | What is due |
|---|---|
| 5 October 2026 | Register for self assessment if 2025/26 was your first year with rental income over £1,000 |
| 31 October 2026 | Paper return for 2025/26 |
| 30 December 2026 | Online return if you want tax under £3,000 collected through your PAYE code |
| 31 January 2027 | Online return for 2025/26, balancing payment, and first payment on account for 2026/27 |
| 31 July 2027 | Second payment on account for 2026/27 |
| 31 January 2028 | Online return for 2026/27 (and MTD final declaration for those mandated) |
Payments on account
If your self-assessment bill exceeds £1,000 and less than 80% of your tax is collected at source, HMRC asks for two advance payments towards next year — half each on 31 January and 31 July — based on this year’s bill. New landlords are often surprised by a January bill of 150% of what they expected (the balance plus the first instalment).
MTD calendar (mandated landlords)
Quarterly updates by 7 Aug 2026 · 7 Nov 2026 · 7 Feb 2027 · 7 May 2027, final declaration and tax payment by 31 January 2028. Payments on account continue on the same January/July dates. Full detail on the MTD calendar page.
Penalties for lateness
| Failure | Penalty |
|---|---|
| Self-assessment return 1 day late | £100 fixed penalty, even if no tax is due |
| 3 months late | £10 a day up to £900 |
| 6 and 12 months late | 5% of tax due (min £300) at each point |
| Tax paid late | 5% at 30 days, 6 months and 12 months, plus daily interest |
| MTD late submissions | Points-based: £200 at 4 points — explained |
Other landlord deadlines
- 60 days after completion: CGT return and payment on a residential sale.
- 14 days after completion: SDLT return (30 days for LBTT/LTT).
- 60 days after signing: Form 17 for unequal spouse shares.
- Quarterly NRL returns if you are a letting agent or tenant of a non-resident landlord.
gov.uk self-assessment deadlines and penalties; payments on account rules; MTD deadlines from our dataset (gov.uk); CGT 60-day rule; SDLT/LBTT/LTT filing windows. Checked 31 Aug 2026.
Quick answers
31 January after the end of the tax year for online returns (31 January 2027 for 2025/26); 31 October for paper.
By 5 October following the first tax year in which your gross rental income exceeded £1,000.
Two advance payments towards next year's bill (31 January and 31 July), each half of this year's liability, required when the bill exceeds £1,000 and less than 80% is collected at source.
They file a final declaration by 31 January instead, after four quarterly updates. The tax payment dates are unchanged.