Residential landlords have faced a considerable amount of change in recent years, both in terms of taxation and the increasing regulation of the private rented sector.
There is now another requirement on the horizon, with the Government preparing to introduce a National Landlord Register in England.
The register, officially known as the Register your rental property service, forms part of the Renters’ Rights Act 2025 and will apply to residential landlords whether they own properties personally, jointly with others or through a limited company.
Although the Renters’ Rights Act has already received Royal Assent, the registration provisions are not yet in force. The detailed regulations governing the register have been published in draft and remain subject to the parliamentary process.
The Government has, however, confirmed its intention to begin introducing the register from December 2026, and landlords would be sensible to start preparing.
What is the National Landlord Register?
The intention is to create a central database of private residential landlords and their rental properties.
The Government believes this will make it easier for local authorities to identify landlords, monitor compliance with property standards and take action against those who fail to meet their obligations.
In due course, tenants will also be able to access certain information about landlords and the properties they are considering renting.
For landlords who already comply with their responsibilities, the register will mean additional administration and another annual cost.
Who will need to register?
The proposed requirements cover landlords of qualifying residential tenancies in England, including:
- Individuals who own one or more buy-to-let properties.
- Husbands, wives and civil partners who jointly own rental properties.
- Two or more unrelated individuals who jointly invest in property.
- Limited companies that own residential rental properties.
- Partnerships and other organisations acting as residential landlords.
The register is concerned with identifying the landlord and the properties being let. It is therefore important to establish the correct legal ownership and landlord arrangements.
There are some exceptions, including certain types of supported accommodation, and the rules do not simply apply to every property that happens to be owned by an investor.
What happens where a property is jointly owned?
This is likely to be a common question, particularly where properties are owned jointly by husbands and wives or by two or more investors.
Under the proposed arrangements, each joint landlord will need to be identified on the register, but the property itself will only require one property entry.
For example, where a husband and wife jointly own three residential rental properties and are both landlords, the registration will need to identify both individuals. However, the annual registration fee will be based on three properties rather than six.
The same principle applies where two unrelated individuals jointly own a buy-to-let property.
There is a further point worth considering where legal ownership and beneficial ownership are different.
This can arise where spouses have entered into a declaration of trust to allocate rental income in different proportions, or where property is held on behalf of other investors.
The arrangements used to allocate rental income for tax purposes do not necessarily determine who is the landlord for registration purposes.
We would therefore suggest that landlords review their ownership records and tenancy agreements before completing the registration process.
The precise procedures for linking joint landlords to a property will become clearer as the registration service is introduced.
What about limited company landlords?
An increasing number of residential landlords have chosen to hold investment properties through limited companies, often because of the tax treatment of mortgage interest and the ability to retain profits within the company.
However, company ownership will not provide an exemption from the register.
Where a limited company is the landlord, the company will need to be registered along with its qualifying rental properties.
The company will be required to provide information including its name, registered details, Companies House number and relevant contact information.
Individual shareholders will not normally need to register personally simply because they own shares in the company.
Where landlords have a mixture of personally owned and company-owned properties, the registrations will need to reflect the different ownership arrangements.
When will registration become compulsory?
The Government intends to introduce the register gradually across England, beginning on 15 December 2026 in the West Midlands.
Other regions are scheduled to follow during 2027, with landlords generally being given three months to complete registration once the requirements take effect in their area.
For landlords with properties in our region, the proposed timetable is:
| Region | Registration begins | Deadline |
| North West, including Cumbria and Lancashire | 15 May 2027 | 14 August 2027 |
| North East, including Northumberland, County Durham and Tyne and Wear | 15 June 2027 | 14 September 2027 |
Importantly, the deadline is determined by the location of the rental property rather than where the landlord lives or where their company is registered.
Landlords with properties in different regions may therefore have different deadlines.
These dates reflect the Government’s published implementation timetable and remain subject to the necessary regulations coming into force.
How much will it cost?
The Government has announced an annual registration fee of £65 per property, with registration being renewed each year.
For somebody with one or two rental properties, this may not represent a significant additional expense. However, for landlords with larger portfolios, the cost will become more noticeable.
A landlord with ten residential properties, for example, would face an annual registration cost of £650.
The fee is charged per property rather than per individual owner, so jointly owned properties will not attract a separate fee for each landlord.
Although the registration fee itself may be relatively modest, it is another cost to consider alongside mortgage interest, insurance, repairs, letting agent fees and other regulatory requirements.
What information will landlords need to provide?
The proposed register will require information about both the landlord and the property.
This is expected to include ownership and contact details, the property address, number of bedrooms, occupancy information and the rent being charged.
Landlords will also need to provide information about compliance with relevant safety requirements, including gas safety certificates, electrical safety reports and Energy Performance Certificates where applicable.
For landlords who already maintain comprehensive property records, much of this information should be readily available.
However, where properties have been owned for many years, or where different letting agents are involved, it would be sensible to review the records ahead of registration.
Landlords who use managing agents should also establish who will be responsible for supplying the information. The Government has indicated that agents will be able to assist, although the landlord will remain responsible for registration.
What happens if landlords fail to register?
Once the registration requirements become law and apply to a particular region, landlords who fail to comply could face financial penalties.
The Renters’ Rights Act provides for civil penalties of up to £7,000 for relevant breaches, with penalties of up to £40,000 or criminal prosecution possible for more serious or repeated offences.
Non-compliance may also affect a landlord’s ability to recover possession of a property in certain circumstances.
Although enforcement of the new registration requirements has not yet commenced, the potential consequences mean that landlords should take the proposals seriously.
Is this another way for HMRC to identify rental income?
The register is being introduced as a housing regulation measure rather than a tax initiative.
Nevertheless, it will create a more comprehensive central record of residential landlords and the properties they let.
HMRC already receives information from various sources concerning property ownership and rental activity, and it would be reasonable to expect greater scrutiny of undeclared rental income as information becomes more readily available across government.
That does not mean that information from the new register will automatically be passed to HMRC or that registration itself creates a new tax reporting requirement.
However, it is another reminder of the importance of ensuring that rental income is properly declared and that the ownership arrangements reflected in tax returns are correct.
This is particularly relevant for jointly owned properties where rental income is not necessarily divided equally, and for landlords who hold some properties personally and others through limited companies.
What should landlords do now?
There is no immediate requirement for landlords in the North West or North East to register, but there is good reason to prepare.
We would suggest using the coming months to review property ownership arrangements, check that tenancy agreements are accurate and ensure that the relevant safety certificates and compliance documents are available.
For jointly owned properties, it would also be sensible to agree who will coordinate the registration process.
Landlords with larger portfolios should consider the additional annual cost when reviewing the profitability of individual properties and their investment plans.
There is no need to make changes to ownership structures simply because of the register. Any decision to transfer property between individuals or into a company needs careful consideration of the potential Capital Gains Tax, Stamp Duty Land Tax and other tax consequences.
Our thoughts
The Government’s objective of improving standards in the private rented sector and identifying landlords who do not meet their responsibilities is understandable.
However, for the majority of landlords who already comply with the rules, the register represents another administrative obligation and an additional cost.
Taken in isolation, £65 per property may not seem particularly significant. However, when considered alongside the wider changes to tenancy legislation, increasing compliance costs and the tax treatment of residential property, the cumulative impact is becoming more substantial.
We are already seeing landlords reassess whether their property portfolios are delivering the returns they originally expected.
For some, this may involve reviewing mortgage arrangements or the profitability of individual properties. Others may be considering whether to retain properties personally, invest through a limited company or gradually reduce their exposure to the residential rental market.
These are decisions that need to be considered carefully, taking account of both the tax implications and the wider commercial position.
The National Landlord Register is not yet operational, and some of the detailed requirements remain subject to final legislation. Nevertheless, the direction of travel is clear.
Our advice is to be aware of the proposed deadlines, ensure that property records are in order and use the opportunity to review the performance of your rental portfolio.
If you would like to discuss the tax implications of your property investments, your existing ownership arrangements or your longer-term plans, please get in touch with our team.
This article relates to residential rental properties in England and is based on the Government’s published proposals and implementation timetable as at October 2026. The registration requirements and detailed procedures remain subject to the relevant legislation and commencement arrangements. Different registration systems apply in Scotland and Wales.
