Business rates — duty to notify
Published 19 August 2026
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This publication is available at https://www.gov.uk/government/publications/business-rates-and-duty-to-notify/business-rates-duty-to-notify
Duty to notify
If you have a business or other non-domestic property, you will need to tell the Valuation Office, part of HM Revenue and Customs (HMRC), about any changes to your property.
This will not become mandatory before 2029.
Changes you may need to report include changes to:
- the occupier
- their lease or rent
- the property
A small number of businesses will also have to provide trade information once a year, if it is used to value their property.
You will do this through a new online service.
This new duty to notify is part of changes to business rates. These changes are intended to support more frequent property revaluations and make business rates valuations more transparent.
Latest timings
The timing of introducing these changes and launching the new service is under review, following feedback from businesses.
The service was expected to launch in phases between 1 April 2026 and 1 April 2029, before becoming mandatory in 2029.
What you need to do
We understand that businesses and rating agents will need time to prepare.
There is no action to take now. You do not need to start any preparatory work.
We will tell you what you need to do and when the changes will affect you.