After buying a home in England, what do I file and when?
Purchase, rental income and sale trigger different filings. Use this calendar to agree what your solicitor and tax adviser will handle and what you need to track.
Track the transaction
and the tax year together.
Record the deadline and responsible person for each stage. Agree responsibilities with your solicitor on purchase and your tax adviser when letting or selling. Company ownership and digital filing requirements need separate scope checks.
Which event triggers which return?
This calendar is for individuals owning residential property in England; company obligations are marked separately. Tax year 2026–27: 6 April 2026 – 5 April 2027. Ask your adviser to establish your filing duties, residence status and applicable exceptions using HMRC sources. (F3, F9)
The table shows normal deadlines. If rent first arises in 2026–27, filing the annual return in 2027–28 is intentional. Paper and online filing are alternative routes; MTD users submit their annual return through compatible software. Read any specific notice HMRC sends you. (F3, F9)
| Event | Return/payment | Deadline | Who handles it | Government page |
|---|---|---|---|---|
| Purchase completes | Stamp Duty Land Tax (SDLT): return and payment | Usually within 14 days of completion | Usually the solicitor; buyer follows up | GOV.UK (F1) |
| Letting starts; landlord lives abroad | NRL1 application and agent/tenant deduction arrangements | Plan before rent starts; a preparation recommendation, not a fixed annual deadline | Individual landlord or adviser; agent/tenant handles deductions | GOV.UK (F2) |
| Rental income tax: first return or re-registration | Register/notify HMRC for Self Assessment | 5 October after the tax year; 5 October 2027 for 2026–27 | Landlord or authorised tax adviser | GOV.UK (F3) |
| Using the paper filing route | Self Assessment return must reach HMRC | 31 October after the tax year; 31 October 2027 for 2026–27 | Landlord or tax adviser | GOV.UK (F3) |
| Annual online return and balancing payment | Self Assessment return and outstanding tax payment | 31 January after the tax year; 31 January 2028 for 2026–27 | Landlord/adviser files; landlord pays the tax | GOV.UK (F3) GOV.UK (F9) |
| Payments on account are required | First and second payments on account | 31 January and 31 July; towards 2026–27: 31 January / 31 July 2027 | Landlord; adviser checks whether payments are due and their amount | GOV.UK (F4) |
| Within MTD requirements | Digital records and quarterly income/expense updates | 2026–27: 7 August 2026, 7 November 2026, 7 February 2027, 7 May 2027 | Landlord or adviser using compatible software | GOV.UK (F8) GOV.UK (F9) |
| Non-resident individual sells the home | Capital Gains Tax (CGT): report and pay any tax due | Within 60 days of completion | Seller or authorised tax adviser | GOV.UK (F10) |
| Company-owned dwelling within ATED | Annual Tax on Enveloped Dwellings (ATED): return and any payment | 30 April if in scope on 1 April; special acquisition/new-build deadlines below | Company and its accountant/tax adviser | GOV.UK (F11) GOV.UK (F13) |
| Company accounting period ends | Corporation Tax return and payment | Return: 12 months later; payment: usually 9 months and one day later | Company and its accountant/tax adviser | GOV.UK (F14) GOV.UK (F15) |
| Home is empty or tenant changes | Check Council Tax account and liable person | Tell the council the purchase/moving dates; follow its bill schedule | Usually the resident tenant; commonly the owner when empty | HMRC (F16) GOV.UK (F17) |
| Owner dies | Inheritance Tax: payment if due; reporting checked separately | General payment deadline: end of the sixth month after the month of death | Personal representative with solicitor and tax adviser | GOV.UK (F20) |
On purchase: obtain your solicitor’s SDLT confirmation
Your solicitor usually files the SDLT return and pays on your behalf. Request evidence of submission and payment for your completion file. The normal deadline is within 14 days of completion; ask your solicitor whether an earlier effective date applies. Rates and company purchase rules are covered in the stamp duty guide. (F1, F21)
When letting starts: track NRL1 and annual filing separately
Keep the individual landlord’s NRL1 application, the letting agent or tenant’s deduction arrangements and HMRC’s letter together. Permission to receive rent without deductions does not remove annual reporting duties. For the process and allocation of responsibilities, use the guide to letting a UK home while living in Türkiye and NRLS. (F2)
Check 5 October if you are filing for the first time or need to re-register. For 2026–27, normal deadlines are 5 October 2027 for registration, 31 October 2027 for paper returns, and 31 January 2028 for online filing and payment. Individuals living abroad should check the SA109 supplementary residence pages and an appropriate filing route with their adviser. (F3, F7, F9)
A non-resident landlord cannot use HMRC’s standard online service for this return; check paper filing, suitable commercial software or filing through an accountant. The online deadline also matters for returns filed through suitable software. (F2, F3)
31 July is not another annual return deadline. If payments on account are due towards 2026–27, the instalments fall on 31 January and 31 July 2027, with the balance due on 31 January 2028. On a first return, the previous year’s tax and the first payment towards the following year may fall due on the same 31 January. Not every landlord owes payments on account; check your HMRC account. (F4)
Collect rent receipts, agent statements and expense records regularly. Use the rental income and expense calculator for cash planning; have your accountant or tax adviser prepare the return.
Making Tax Digital: thresholds, exemptions and quarterly updates
Making Tax Digital for Income Tax (MTD) requires individual landlords within its scope to use compatible software and send quarterly updates. The threshold uses combined property and self-employment income before expenses, rather than rental profit alone. For non-residents, UK property income and self-employment income declared in the UK Self Assessment return are counted. (F5, F6, F8)
| Income year assessed | Qualifying income | MTD start date |
|---|---|---|
| 2024–25 | Over £50,000 | 6 April 2026 |
| 2025–26 | Over £30,000 | 6 April 2027 |
| 2026–27 | Over £20,000 | 6 April 2028 |
The SA109 check matters for landlords living in Türkiye. Those who included SA109 in their 2024–25 return have an automatic temporary exemption for 2026–27. Those who did not, but reasonably expect to include it in their 2025–26 or 2026–27 return, must apply for the exemption. This is not a permanent exemption for people abroad. Recheck thresholds and other exemptions for 2027–28; having no National Insurance number at the start of the tax year is a separate exemption condition. (F7)
If MTD applies, standard updates report cumulative income and expenses from the start of the year. Deadlines are 7 August 2026, 7 November 2026, 7 February 2027 and 7 May 2027. These updates do not replace the annual return: the 2026–27 return and balancing payment remain due on 31 January 2028. Quarterly reporting does not itself mean quarterly tax payments. (F8, F9)
On sale: do not leave the 60-day report until annual filing
A non-resident individual selling UK residential property must report within 60 days of completion and pay any tax due. Having no tax to pay does not remove the reporting duty. Read the capital gains tax guide for details and its relationship with annual filing; tell your adviser the completion date before the sale. Company disposals follow separate Corporation Tax rules. (F10)
Company ownership: ATED and Corporation Tax calendars
ATED applies mainly to companies owning UK residential property valued above £500,000. The ATED period is 1 April 2026 – 31 March 2027. If the dwelling is in scope on 1 April, the return and any payment are normally due by 30 April 2026. Where relief is claimed, check the requirement for a Relief Declaration Return as well. (F11, F12, F13)
For a dwelling acquired within the period and brought into scope, the normal filing deadline is within 30 days of acquisition. For a newly built dwelling it is within 90 days of the earlier of becoming a dwelling for Council Tax or first occupation. Do not wait until the following 30 April in these cases. (F11)
Since 6 April 2020, non-UK resident companies’ UK property profits fall under Corporation Tax. Do not assume automatic registration when starting a new property business; ask your accountant to check registration and notification duties. Company Tax Returns are due within 12 months of the accounting period end; payment is usually due after 9 months and one day. Instalment rules may differ according to the company’s circumstances; do not apply the personal 31 January calendar to a company. (F14, F15)
Council Tax: empty and tenanted homes
A resident tenant is usually responsible for Council Tax. Liability can differ where the landlord lives in the same dwelling or for a house in multiple occupation (HMO). Record outgoing and incoming tenants’ dates and give the council accurate information. (F16)
Council Tax usually continues on an empty home and commonly falls to the owner. Discounts, exemptions and premiums depend on the address and council policy. Do not assume no tenant means no tax; check the council account and payment schedule. (F16, F17)
Late filing and late payment penalties
Under standard Self Assessment, late filing starts with a £100 penalty; daily penalties can follow after three months, with further penalties after six and twelve months. Late payment can also attract penalties and interest. These are not the MTD penalty rules; check which system applies to you. (F18)
For MTD quarterly updates in 2026–27, HMRC will not apply late submission penalty points, but the duty to send updates remains. Penalty points still apply to late annual returns. Missing SDLT, CGT or ATED deadlines can also lead to penalties/interest; do not leave a missed deadline until annual filing. (F1, F8, F10, F11)
A UK–Türkiye double taxation agreement exists; consult your accountant in Türkiye about the Turkish side. (F19)
Six confirmations
for your file.
The sources
behind this calendar.
- F1 · Stamp Duty Land Tax
- F2 · Tax on your UK income if you live abroad: Rental income
- F3 · Self Assessment tax returns: Deadlines
- F4 · Understand your Self Assessment tax bill: Payments on account
- F5 · Find out if and when you need to use Making Tax Digital for Income Tax
- F6 · Work out your qualifying income for Making Tax Digital for Income Tax
- F7 · Find out if you can get an exemption from Making Tax Digital for Income Tax
- F8 · Use Making Tax Digital for Income Tax: Send quarterly updates
- F9 · Use Making Tax Digital for Income Tax: Before you use this guide
- F10 · Tell HMRC about Capital Gains Tax on UK property or land if you’re not a UK resident
- F11 · Annual Tax on Enveloped Dwellings: returns
- F12 · Annual Tax on Enveloped Dwellings
- F13 · Pay annual tax on enveloped dwellings
- F14 · Paying Corporation Tax if you’re a non-resident company landlord
- F15 · Company Tax Returns
- F16 · HMRC Property Income Manual: PIM2140
- F17 · How Council Tax works: Second homes and empty properties
- F18 · Self Assessment tax returns: Penalties
- F19 · Turkey: tax treaties
- F20 · Pay your Inheritance Tax bill
- F21 · HMRC SDLT Manual: SDLTM07600
Last checked: 17 October 2026. General information; this is not tax advice. Verify it with a tax adviser registered with HMRC. Next review: 31 March 2027.
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OGKinvest introduces buyers to new-home developers and is paid by the developer. Tax registration, calculations and returns are the responsibility of your accountant or tax adviser.
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