HMRC could tap landlord register as £65-a-property fee defended

The government has confirmed it is working out how HM Revenue and Customs could get its hands on data from England’s new national landlord register. In a written answer published on 5 November 2026, housing minister Matthew Pennycook said ministers are “considering” how HMRC, councils and other organisations will access information landlords put into the Register your rental property service.

On the same day, a Lords answer defended the £65 per property annual fee, admitting it is higher than the figures in the government’s own impact assessment for the Renters’ Rights Act 2025. Registration starts in the West Midlands on 15 December 2026.

Every private landlord in England with a let property will have to register, give the rent, tenancy and safety details, and pay up. For anyone whose rental income has never quite made it onto a tax return, a government database of every let home that HMRC might one day see is the real story here.

What the government said about HMRC

Andrew Snowden, Conservative MP for Fylde, asked what arrangements would govern information sharing between the landlord registration service, local authorities and HMRC. Mr Pennycook’s answer (question 28887) made four points:

• The government is considering how agencies, including HMRC and councils, will access the relevant data “to support their statutory functions”.
• It will assess the benefits and risks of sharing each data point, and says any sharing will be proportionate and will respect data protection and landlord privacy rights.
• Data sharing with other organisations will be set out in future legislation, which will be announced once the initial rollout is complete.
• Local authorities will have access to the full range of information for enforcement.

The Act itself explains why new legislation is needed first. Section 86 requires the database operator to give access to local housing authorities, lead enforcement authorities, trading standards, mayoral combined authorities and the Greater London Authority. HMRC is not on that list.

Section 87 bans disclosure of non-public, identifying information unless regulations authorise it. Ministers can make those regulations to help other bodies carry out “statutory functions specified in the regulations”. Those are the regulations HMRC access would need. Unauthorised disclosure is a criminal offence.

The £65 fee: why ministers say it is fair

Crossbench peer Lord Cromwell asked why the fee was higher than the Renters’ Rights Act 2025 impact assessment had suggested, how much of it goes to councils, and how landlords avoid paying twice where a selective licensing scheme also applies. Housing minister Baroness Taylor of Stevenage gave one combined answer (HL4314, which is the same text as HL4309 on bulk uploads).

• Higher than forecast: the government accepts that £65 is above the figures in the full impact assessment. A new full impact assessment will be carried out before stage two, when the public-facing part of the register launches.
• What the money pays for: running the service and “tackling non-compliance”. Fee income will help councils hire and train enforcement staff.
• No bulk upload: manual bulk uploads were ruled out because they would not save much time. Organisations can give staff access, system integration will be looked at after launch, and bulk payments for organisational landlords will be considered.
• Selective licensing: ministers say there is “no overlap” because licence fees cover a separate regime. They add that they are still reviewing selective licensing to prevent duplication.

The answer did not say what share of the fee goes to councils. Section 81 of the Act allows fees to be set by reference to the costs of running the database and of enforcing private rented sector rules more widely. It also lets ministers pass fee income to councils.

Worked example: gov.uk guidance confirms the fee is tax-deductible. For a higher-rate (40%) taxpayer who owns property personally, the after-tax cost of £65 is £39 per property. For a basic-rate (20%) taxpayer it is £52. A five-property portfolio pays £325 a year before tax relief.

What landlords must hand over

The data is why HMRC access matters. According to the official landlord guidance, registration covers far more than a name and address:

Joint owners each have to register, even if they are not named on the tenancy agreement. That means the register will link named individuals, specific addresses and rent levels. Any HMRC data-sharing rules would decide how much of that the taxman could compare with Self Assessment returns.

Rollout dates and your first bill

Each region gets a three-month registration window. You can register before your region opens, but not after it closes. During the rollout you only need to register properties that are let, or that become let in that period.

Your first payment is pro-rated. Days before 15 November 2027 are not charged, so the earlier your region opens, the smaller your first bill. All your properties then share one renewal date, a year after you register the first one.

Worked example: a landlord with three flats in Birmingham registers on 15 December 2026. Each costs £5.34 at first (the government’s own example), so the total is £16.02. From 15 December 2027 the bill is £195 a year. A London landlord with the same three flats who registers on 15 July 2027 pays £43.15 each, or £129.45, and then £195 a year from 15 July 2028.

Calculator: your fees and tax exposure

Use the first part to cost the register for your portfolio. The second part is an honest check on any rental profit that has not been declared.

Undeclared rent: why now is the time to fix it

HMRC does not need the register to come after undeclared rent. It already runs the Let Property Campaign, a voluntary disclosure route for individual landlords who owe tax on residential lettings in the UK or abroad. Its guide says HMRC “will continue to look for new information” to find people who should have come forward.

Under the campaign, how many years you must pay for depends on why the tax went unpaid:

Penalties can reach 100% of the tax on UK income and 200% on offshore liabilities. HMRC says they are usually lower for voluntary disclosures. If you come forward, disclose fully, pay by the deadline and co-operate, HMRC will not publish your details as a deliberate defaulter.

Worked example: a basic-rate taxpayer with one flat makes £6,000 a year profit and has not declared it for four years. The illustrative tax is £6,000 × 4 × 20% = £4,800. Interest runs on top from each year’s due date. If penalties were charged at the full 100% ceiling, that would add another £4,800, but a prompt, unprompted disclosure normally earns a big reduction.

Rates used here are the 2026 to 2027 Income Tax rates outside Scotland: 20% basic, 40% higher, 45% additional.

What to do now: step by step

1. Find your region and deadline. Check which council area each property is in. The West Midlands opens on 15 December 2026, and every let property in England must be registered by 14 November 2027.
2. Set up GOV.UK One Login. You will need it to register. A paper route is available if you have no digital access.
3. Gather the documents. You need gas safety certificates, the EICR (electrical safety report), EPCs, any HMO or selective licences, tenancy start dates and current rents. Anything missing must be added within 28 days of registering, or the entry may be deactivated.
4. Reconcile the register with your tax return. The rent you enter should match what you declare to HMRC. Assume the two could be compared one day.
5. Fix any gaps before registering. If rental profit has gone undeclared, notify HMRC through the Let Property Campaign. You then have 90 days to disclose and pay. Income from the current and previous tax year goes on your normal returns instead.
6. Register and pay. Register each let property within your region’s window. Brief your letting agent: they can add tenancy and safety details if you delegate, but you must start the registration and you remain responsible.
7. Diary your renewal. All your properties renew on one date, a year after the first registration. Updates are free but must be made within 28 days of any change.

• Region and registration window checked for every property
• GOV.UK One Login set up for each landlord, including joint owners
• Gas safety certificate, EICR and EPC in date and scanned
• HMO or selective licence numbers to hand
• Current rent and tenancy start date for each property
• Rent on register matches rent on your Self Assessment return
• Any undeclared income disclosed through the Let Property Campaign
• Agent briefed on what they will update for you
• Renewal date and £65-per-property budget in your diary
• Fee recorded as an allowable expense in your accounts

FAQs

Will HMRC see the landlord register?

Not yet. The government says it is considering HMRC access. Any sharing needs regulations under section 87 of the Renters’ Rights Act 2025, and details will come in future legislation after the initial rollout. Councils get full access from launch.

How much does it cost to register as a landlord in England?

There is no charge for the landlord registration itself. Each property costs £65 a year, with no VAT, and the fee is tax-deductible. Your first payment is pro-rated during the rollout, from £5.34 in the West Midlands to £48.66 in the South West if you register on your region’s start date.

What is the fine for not registering a rental property?

Councils can fine you up to £7,000 for failing to register. Knowingly or recklessly giving false or misleading information, or repeated breaches, can bring a penalty of up to £40,000. For false information or repeated breaches, tenants can also apply for a rent repayment order once their region opens.

Do I pay twice if my council has selective licensing?

Yes, you pay both. Ministers say the two fees do not overlap because they fund separate regimes, but they are reviewing selective licensing to avoid duplication.

Does the landlord register apply in Wales or Scotland?

No. Register your rental property covers privately let properties in England only.

Can I register all my properties in bulk?

Not at launch. Manual bulk upload has been ruled out. Organisations can give staff access, and the government will look at system integration and bulk payments after launch.