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Guidance

Apply for a House in Multiple Occupation (HMO) to be valued as a single property

Use this form if you own or live in an HMO that is valued as multiple properties.

From:
HM Revenue & Customs
Published
1 December 2023
Last updated
4 June 2026 — See all updates

Applies to England and Wales

A House in Multiple Occupation (HMO) is a property rented out by multiple people from different households, but who share facilities like the bathroom and kitchen. For the purposes of Council Tax, a property is classed as an HMO if it is rented out by:

  • 2 or more people from different households, if the property is in England
  • 3 or more people from different households, if the property is in Wales

The Valuation Office values most HMOs as single properties for Council Tax and has done since:

  • 1 December 2023 in England
  • 3 June 2026 in Wales

When to apply

You can apply for an HMO to be valued as a single property if you owned or lived in it since:

  • 1 December 2023 in England
  • 3 June 2026 in Wales

You do not need to currently own or live in the HMO to apply.

You can challenge the Council Tax band of an HMO you currently own or live in if you think it is incorrect.

How to fill in the form

You need to:

  1. Download and save the form on your computer.

  2. Open it using the latest free version of Adobe Reader.

  3. Complete it on-screen.

The form may not work if you try to open it in your internet browser. If the form does not open, contact online services support for more help.

Houses in Multiple Occupation (HMO) proposal form

PDF, 511 KB, 3 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.

This file may not be suitable if you use assistive technology (such as a screen reader). If you need a more accessible format, email different.format@hmrc.gov.uk and tell us what format you need. It will help if you tell us what assistive technology you use. Read the accessibility statement for HMRC forms.

Where to send the form

Send by email

Send the completed form in an email to ctinbox@hmrc.gov.uk.

Send by post

If you cannot email the form, you can send the completed form to:

Valuation Office
Wycliffe House
Green Lane
Durham
DH1 3UW

Updates to this page

Published 1 December 2023
Last updated 4 June 2026 Show all updates

  1. The Houses in Multiple Occupation (HMO) proposal form has been added. Also, information on how to fill in the form and where to send the form. A Welsh translation has been added.

  2. The content has been revised per new guidelines.

  3. Changes to wording under Licensed HMOs

  4. The content has been updated.

  5. The content has been revised slightly.

  6. First published.

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