The Private Rented Sector database: what landlords need to know

Requirements to register rental properties begin in December

Your guide to the PRS database and registering your rental property

The Private Rented Sector (PRS) Database is a new national register of private landlords and the properties they let in England. Created by the Renters' Rights Act 2025, it will, for the first time, bring together in one place who is letting which homes and whether they're meeting their legal obligations.

The government is introducing it to raise standards and improve transparency across the private rented sector. It's designed to give councils better information to target enforcement and poor practice, help responsible landlords understand their obligations and show they're compliant and, in time, let tenants check whether a landlord is registered.

Landlords won't deal with the database directly. Instead, you'll use the government's 'Register your rental property' service on GOV.UK, logging in with a GOV.UK One Login. Registering yourself and each property through the service is what puts you on the database, so when people talk about 'the PRS' and 'Register your rental property', they're describing the same requirement.

When do I need to register my rental property and what will it cost?

If you let a property in England on an assured or regulated tenancy, you'll be legally required to register yourself and each property on the government's new 'Register your rental property' service, under the Renters' Rights Act 2025. Registration opens region by region from 15 December 2026, with deadlines running from 14 March 2027 (West Midlands) to 14 November 2027 (South West). It costs £65 per property each year and landlords who miss their deadline risk a fine.

Below, we explain who it applies to, when your deadline falls, what you'll need to provide and what it means for your tax.

Who needs to register for the PRS database?

Any landlord with a property in England let on an assured or regulated tenancy must register. That covers the vast majority of private lets, whether you own one flat or a large portfolio and whether you own personally, jointly, through a company or through a trust.

The main exception is supported exempt accommodation, as defined in the Supported Housing (Regulatory Oversight) Act 2023.

For now, you only need to register properties that are currently let, or that become let during the rollout. The government plans to require empty properties to be registered before they're marketed, with further guidance to follow.

The register covers England only. Wales and Scotland have their own landlord registration schemes (Rent Smart Wales and Scottish Landlord Register).

When is the deadline to register my rental property?

Your deadline depends on where the property is, not where you live. The requirement to register starts in each region on the 15th of a month, and landlords then have three months to register.

Region Registration opens Deadline

West Midlands 15 December 2026 14 March 2027

East of England 15 January 2027 14 April 2027

East Midlands 15 February 2027 14 May 2027

South East 15 March 2027 14 June 2027

Yorkshire/Humber 15 April 2027 14 July 2027

North West 15 May 2027 14 August 2027

North East 15 June 2027 14 September 2027

London 15 July 2027 14 October 2027

South West 15 August 2027 14 November 2027

Source: GOV.UK Housing Hub

Example: Sarah lives in Richmond and lets a flat in Twickenham and a house in Guildford. The two properties are in different regions, so her Twickenham flat has a London deadline of 14 October 2027, while her Guildford house has a South East deadline of 14 June 2027. She can register both together from 15 March 2027 if she'd rather deal with it in one go.

Please note that this rollout covers the date from which you are legally required to register. If you wish to register before you are required to do so, including if you let properties in multiple regions and would like to register these all at once, you will be able to do this.   

How much does it cost and is the fee tax-deductible?

The fee is £65 per property per year and you'll need to renew each year. During the rollout, the first fee is pro-rated so that landlords who register early don't pay more.

In our view, the fee should normally be an allowable expense against your rental income. It's a cost of running your lettings business, much like a licensing fee. We're not yet aware of specific HMRC guidance on this fee, so we'll confirm the position if any is published.

Example: a landlord with four properties pays £260 a year. If they're a higher-rate taxpayer and the fee is allowable, claiming it reduces their tax bill by £104, making the real cost £156 a year.

What information will I need?

You'll need a GOV.UK One Login and the following for each property:

•         About you: name, DOB, address and contact details. Companies and other organisations must also give a nominated contact and their Companies House number if they have one, trusts must give details of the lead trustee.

•         About the property: address, ownership type, property type, number of bedrooms and any freeholder, superior landlord or managing agent.

•         About the tenancy: number of occupants and households, whether it's furnished and any HMO, additional or selective licence numbers.

•         Rent: the amount, how often it's paid and whether it includes any bills.

•         Safety certificates: the gas safety record (if there's a gas supply), the EICR or Electrical Installation Certificate and the EPC, plus any MEES exemption if the rating is below the minimum.

It's worth gathering these now. Most landlords already hold them, but they're often spread across emails, agents and filing cabinets.

Can my letting agent do it for me?

Only partly. You must start and finish the registration yourself but you can agree that your letting agent or property manager uploads certain information on your behalf. Either way, you remain responsible for making sure everything is correct.

If someone acts for a landlord in a formal capacity, such as an attorney, executor or receiver, they'll also need to provide evidence of their authority. This is worth planning for if you manage a property for an elderly parent or as part of an estate.

What happens if I don't register?

Once your region's three-month window closes, the local council can start enforcement action. Under the Renters' Rights Act 2025, failing to register or failing to keep your entry accurate can lead to a civil penalty of up to £7,000. Continued or repeated breaches can mean a penalty of up to £40,000 or prosecution.

Unregistered landlords also won't be able to get a possession order, except on anti-social behaviour grounds (grounds 7A and 14). With section 21 abolished, this may matter more than the fine, although once you register you can use the other grounds again.

Put simply, the £65 fee is far cheaper than the fine. Your entry also needs renewing each year, so it's worth adding the renewal date to your diary alongside your gas safety check.

How does this fit with Making Tax Digital?

Registration lands at the same time as the next stage of Making Tax Digital (MTD) for Income Tax. MTD has applied since April 2026 to landlords and sole traders with qualifying income over £50,000. From 6 April 2027, the threshold falls to £30,000 and to £20,000 from April 2028.

Under MTD, you keep digital records and send HMRC quarterly updates through compatible software. Qualifying income is your gross rent plus any self-employed income, before expenses. If you own a property jointly, only your share of the rent counts towards the threshold. Landlords who let through a limited company aren't currently in scope.

Example: a landlord whose 2025/26 tax return shows £36,000 of rent, with no other self-employed income, will need to use MTD from April 2027. In the same year, they'll need to register each property and upload its rent and certificates. Setting up organised digital records once covers both.

If you're unsure whether MTD applies to you, our personal tax services page explains how we support landlords.

Frequently asked questions

I own a property jointly. Do we both need to register?

Yes. Each joint owner needs their own landlord entry and Landlord Registration Number, but the property itself is registered once. That means there's only one £65 fee per property, however many owners there are, and there's no separate charge for registering yourself as a landlord.

Do I need to register if I have a lodger or a holiday let?

Generally not. The register applies to assured and regulated tenancies. A lodger living in your own home, or a genuine holiday let, isn't normally let on either. Holiday lets in England are expected to have their own separate registration scheme, so it's worth keeping an eye on that if you let short-term.

What happens if my details change after I've registered?

You need to keep your entry accurate and failing to do so can lead to the same penalties as not registering. Update it when something material changes, such as a new tenancy, a renewed gas safety record or EPC, a change in rent or a sale of the property. Agreeing with your letting agent who is responsible for keeping each detail up to date will help avoid gaps.

Most landlords can complete registration themselves on GOV.UK, so you don't need an accountant for that part. Where we can help is with the tax around it: confirming which costs you can claim against your rental income, setting up digital records and software for Making Tax Digital, preparing your tax returns and advising on how you own your properties. If you'd like to talk it through, get in touch with your account manager or the team and we'll give you a call.

This article is for general information and shouldn't be treated as advice for your specific circumstances.