New landlord database to provide crucial information for tax investigators

The planned launch of a new landlord database, as part of the Renters’ Reform Bill, which was introduced into Parliament last week, could provide HMRC with a gold mine of information with which to pursue landlords for unpaid tax, accountancy and business advisory firm BDO has warned.

The rented property portal will provide details of landlords and their properties let under residential tenancies.

The Bill does not clearly set out that HMRC will get full access to all information submitted as part of the registration process, unlike for the equivalent provisions for the Register of Overseas Entities. However, it is reasonable to assume that the tax authority will make use of the publicly accessible data for compliance activities.

HMRC is keen to ensure landlords declare their rental profits and gains on sale so they pay the tax they owe. It encourages those who have made mistakes to voluntarily correct their position by using the Let Property Campaign, part of HMRC’s Digital Disclosure Service, or other disclosure processes.

Further property data will also become available after the Land Registry implements the new information requirements in the Levelling-up and Regeneration Bill, which are also aimed at extending transparency of property ownership and transactions.

HMRC will combine any new data from the landlord database with that which it can already access such as the Land Registry’s records, the Register of Overseas Entities owning UK property and the data within HMRC’s own Connect database, which reportedly holds over 55 billion pieces of data.  Data analysis should help HMRC identify cases for investigation, with a view to charging tax, late payment interest and tax-geared penalties.

Dawn Register, head of tax dispute resolution at BDO, said: “HMRC already holds significant information on taxpayers’ financial affairs. The introduction of a new private rented sector database will leave few places to hide for landlords who don’t comply.

“Any landlords who don’t currently pay the right amount of tax would be well advised to bring their UK tax affairs up to date before the register is introduced.

“In addition to providing peace of mind, making an unprompted disclosure should lead to lower tax-geared penalties for errors, compared to rectifying mistakes after HMRC gets in contact. It will also help to mitigate late payment interest – which is currently at a 14-year high of 6.75% per annum and due to rise to 7% from 31 May.”


Privately rented property portal to be introduced as part of rental reforms



Email the story to a friend


  1. Woodentop

    It should have been clear to everyone, a data base only use is to:


    Track, catch, prosecute and disqualify.

    1. A W

      I don’t think anyone expected this to be of benefit to a landlord.

  2. Russell121

    This is already carried out by HMRC for letting agents so not a problem.

  3. Robert_May

    I’ve been  attempting to provide HMRC with a solution to this moving tide of flotsam and jetsam  since 2004, I’ve approached then directly, I’ve gone through my local MP (2012) they do not want any help they will not accept any help.


    Being at a bit of a loose end last year I built the engine to power this register to show its possible. I’d guess there  will be a whole department of  civil servants working to build this solution and ignoring the fact its already been done


You must be logged in to report this comment!

Comments are closed.

Thank you for signing up to our newsletter, we have sent you an email asking you to confirm your subscription. Additionally if you would like to create a free EYE account which allows you to comment on news stories and manage your email subscriptions please enter a password below.