Guidance

Property rental toolkit

Get help if you’re a tax agent or adviser who has clients with property rental income to declare on Self Assessment tax returns.

• From: HM Revenue & Customs
• Published: 1 May 2014
• Last updated: 3 June 2025
  Show all updates

  1. 3 June 2025

     The property rental toolkit 2021 to 2022 has been updated as the furnished holiday letting scheme ended in April 2025.

  2. 28 July 2022

     Agent toolkit for property rental updated for the 2021 to 2022 tax year.

  3. 29 April 2022

     The Property rental toolkit 2016 to 2017 has been removed.

  4. 6 January 2022

     Agent toolkit for property rental updated for the 2020 to 2021 tax year.

  5. 6 April 2020

     Agent toolkit for Property Rental updated for the 2019 to 2020 tax year.

  6. 4 November 2019

     The property rental toolkits for 2013 to 2014, 2014 to 2015 and 2015 to 2016 have been removed from the page.

  7. 25 September 2019

     The property rental toolkit for 2018 to 2019 has been added.

  8. 23 August 2018

     The Property Rental Toolkit for 2017 to 2018 has been added.

  9. 17 October 2017

     The Property Rental Toolkit (2016 to 2017) has been updated with details of new rules that limit the mortgage interest that an individual can deduct as an expense of a property business to the basic rate of income tax.

  10. 1 September 2017

      The introduction section of the 'Property Rental Toolkit (2016 to 2017)' has been amended to show the toolkit should be used for Income Tax Self Assessment tax returns from 6 April 2016.

  11. 9 May 2017

      Agent toolkit for Property Rental updated for 2016 to 2017.

  12. 4 May 2016

      Agent toolkit for Property Rental updated for 2015 to 2016 has been added.

  13. 23 April 2015

      Agent toolkit for property rental updated for 2014 to 2015.

  14. 1 May 2014

      First published.

Documents

Property rental toolkit for 2021 to 2022

ODT, 90.7 KB

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

Request an accessible format

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Property rental toolkit for 2020 to 2021

ODT, 87.3 KB

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

Request an accessible format

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Property rental toolkit 2019 to 2020

PDF, 932 KB, 28 pages

This file may not be suitable for users of assistive technology.

Request an accessible format

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Property rental toolkit 2018 to 2019 (revised)

PDF, 1.11 MB, 28 pages

This file may not be suitable for users of assistive technology.

Request an accessible format

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Property rental toolkit 2017 to 2018

PDF, 881 KB, 29 pages

This file may not be suitable for users of assistive technology.

Request an accessible format

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Find out about common errors on property rental in tax returns if you’re a tax agent or an adviser.

This guidance may also be helpful to anyone completing an Income Tax Self Assessment tax return.

You can find property rental toolkits published before 2016 on the National Archives website.