Landlords who pay tax through Self Assessment have a fresh deadline to check before the end of July. HM Revenue and Customs has reminded taxpayers that the second payment on account for the 2025 to 2026 tax year is due by midnight on 31 July 2026.
For landlords, the reminder matters because rental income often sits alongside other income, expenses and record-keeping tasks. A missed or underestimated payment can quickly become an admin problem, especially for landlords who are also preparing for Making Tax Digital or managing several properties.
What HMRC has said
HMRC says millions of Self Assessment taxpayers should prepare for the 31 July payment on account deadline. The department is encouraging taxpayers to use GOV.UK or the HMRC app to check payment options, make payments and set reminders.
The announcement says payments on account are instalments towards the next Self Assessment tax bill. They are normally made in two parts, due on 31 January and 31 July, with each instalment based on half of the previous year’s tax bill.
HMRC also says customers can set up weekly or monthly payment plans, and that payments already made through those plans count towards the next Self Assessment bill. The department points taxpayers to the GOV.UK “Pay your Self Assessment tax bill” service for the full list of payment methods.
Why this is relevant to landlords
Many landlords will already be familiar with the July payment, but it is still an easy deadline to overlook. It lands well before the 31 January filing deadline, and it can arrive at the same time as summer maintenance, tenant changeovers, insurance renewals or mortgage reviews.
The practical risk is not only missing the date. Landlords may also need to check whether the expected payment still looks realistic. If rental profits, finance costs, employment income or other taxable income have changed since the previous year, the payment on account figure may not feel aligned with the current year’s position.
HMRC says taxpayers who expect their tax bill to be lower than last year can ask to reduce their payments on account through GOV.UK. That is an administrative option rather than a casual estimate: landlords should make sure any reduction is based on reliable records, because reducing payments too far can create interest or further sums to settle later.
What to check before 31 July
A useful first step is simply to log in and confirm the figure due. Landlords should check the Self Assessment account, note the payment reference, and make sure the chosen payment route allows enough time for the money to reach HMRC by the deadline.
It is also worth checking whether any payment plan is already in place and whether recent instalments have been correctly allocated. HMRC says payments made through monthly or weekly plans will count towards the next Self Assessment bill, so the online account should be the starting point for checking the current position.
Landlords with more complex affairs may want to review records before taking action. That could include rental income, allowable expenses, agent statements, repair invoices, mortgage interest records and any income from outside the property business. This is particularly important where the rental position has changed materially since the previous tax year.
The July reminder also links with the wider move to digital tax administration. Landlords who are already preparing for Making Tax Digital quarterly updates should treat the payment deadline as another reason to keep records current rather than leaving the year-end picture until January.
Do not leave the next return until January
HMRC says the deadline for submitting 2025 to 2026 Self Assessment returns and paying any remaining tax due is 31 January 2027. Filing earlier can help taxpayers understand the final position sooner, even where the balancing payment itself is not due until January.
That matters for landlords because the final tax bill can be affected by more than just rent received. Repairs, void periods, finance costs, professional fees, furnished holiday letting changes where relevant, and other income can all alter the final calculation. Waiting until January compresses those checks into the busiest part of the Self Assessment year.
Landlords who are in scope for Making Tax Digital should also check the separate sign-up and software position. HMRC’s announcement says sole traders and landlords with annual turnover above £50,000 are now required to use Making Tax Digital for Income Tax, submitting quarterly updates to HMRC using compatible software. That sits alongside the normal payment responsibilities rather than replacing them.
A practical takeaway
The immediate job is simple: check whether a 31 July payment on account is due, confirm the amount, and decide how it will be paid. If the figure looks wrong because the expected tax bill has fallen, use the official GOV.UK route and base any reduction on proper records.
This article is general information, not tax advice. Landlords who are unsure about payments on account, Making Tax Digital, payment plans or their own tax position should check HMRC guidance or speak to a suitably qualified adviser.
