Self Assessment deadline 31 January 2027 – A checklist for Hong Kong landlords

If you live in Hong Kong and own a London property in your own name, 31 January 2027 is an important date in your calendar.

It is the deadline for filing your 2025/26 UK Self Assessment tax return online and paying any tax due, including your first payment on account for 2026/27 if you are required to make one.

If you are preparing your return from Hong Kong, the process has a few extra steps. This checklist covers what to have ready, how to file and pay from overseas, and what happens if you miss the deadline.

Key dates at a glance

The first two dates have already passed. If you still need to file your 2025/26 return, the practical deadline to work towards is now 31 January 2027.

Do you need to file?

If you live in Hong Kong but receive rental income from a London property, moving overseas does not remove your UK tax obligations. UK rental income remains taxable in the UK and you may need to report it through Self Assessment.

You may also fall under the Non-Resident Landlord (NRL) Scheme. If your usual place of abode is outside the UK, your letting agent will normally deduct basic-rate tax from your rental income and pay it to HMRC, unless HMRC has approved you to receive the rent without deduction.

This does not necessarily mean your tax return is already settled. The tax deducted under the NRL scheme can be set against your overall UK tax liability when you file your Self Assessment return. The amount deducted may also differ from the final tax you owe because the NRL calculation and Self Assessment calculation use different rules.

Your document checklist

Before starting your return, gather:

• Your Unique Taxpayer Reference (UTR) and Government Gateway login (note: some non-UK residents may be unable to set one up)
• Rent statements from your letting agent
• Your NRL6 certificate, if tax has been deducted under the NRL scheme
• Letting and property management fees
• Records of repairs and maintenance
• Insurance costs
• Service charges and ground rent
• Your mortgage interest or finance cost statement
• Details of any other UK income, such as bank interest
• The residence information needed for the SA109 pages

For residential property, mortgage interest is not normally deducted from rental income as an ordinary expense. Instead, individual landlords receive relief for finance costs through a basic-rate tax reduction. For 2025/26, this is generally calculated at 20%, subject to the rules and limits that apply.

How to file from Hong Kong

A non-resident landlord generally needs both the SA105 property pages and the SA109 residence pages alongside the main Self Assessment return. GOV.UK confirms that non-resident landlords need to complete the residence and property sections.

There is an important practical point here: HMRC’s free online Self Assessment service does not support the SA109 pages. If your return requires SA109, you cannot simply log in and complete the standard HMRC online return.

For 2025/26, your options are commercial Self Assessment software that supports SA109 or an agent who can file the return electronically on your behalf. The paper deadline was 31 October 2026.

For landlords who would rather not deal with the UK tax return process from Hong Kong, our team can prepare and file your UK tax return, making sure the relevant property and residence information is included.

Paying HMRC from Hong Kong

If your return shows tax to pay, you can make an overseas bank transfer to HMRC.

Use the overseas bank details provided by HMRC and make sure you use the correct 11-character payment reference, which is your 10-digit UTR followed by the letter K. HMRC warns that payments from overseas can take longer, so allow enough time for the transfer to reach HMRC before the deadline. Your bank may also charge for making the payment in pounds sterling.

If you have to make payments on account, these are advance payments towards your next Self Assessment bill. They are normally made in two instalments, due on 31 January and 31 July. Each instalment is usually half of the previous year’s tax bill, subject to HMRC’s rules and exceptions.

Missed the deadline?

Missing 31 January can become expensive quickly.

Late payment penalties can also apply at 30 days, 6 months and 12 months, at 5% of the unpaid tax on each occasion, alongside interest.

If you have missed a deadline, filing and paying as soon as possible is usually better than allowing the delay to continue.

Looking ahead to 2027

There are further changes to keep in mind. From April 2027, separate property income tax rates are due to increase to 24% basic, 44% higher and 49% additional for England, Wales and Northern Ireland.

Making Tax Digital for Income Tax is also being introduced in stages. From 6 April 2027, landlords with qualifying income above £30,000 for 2025/26 are due to come within the rules. However, taxpayers who do not have a UK National Insurance number are among those who are currently automatically exempt, so this should be checked based on your individual circumstances rather than assumed.

For more changes affecting landlords, see our Renters’ Rights Act guide for landlords. If you also want someone to manage the property itself while you are based overseas, our fully managed property management service can handle the day-to-day management on your behalf.

FAQs

Do I need to file a UK tax return if I live in Hong Kong?

If you receive rental income from a UK property, you may need to file a UK Self Assessment return even if you live permanently in Hong Kong. UK rental income remains taxable in the UK. Your exact filing position depends on your circumstances, including whether HMRC has issued you a notice to file.

What if my letting agent already deducts tax under the NRL scheme?

You may still need to file a Self Assessment return. Tax deducted by your letting agent can be set against your final UK tax liability. The NRL calculation is not the same as the Self Assessment calculation, so the amount already deducted may not match your final tax bill.

Can I file my UK tax return online from Hong Kong?

Yes, but if you are a non-resident and need to complete SA109, you cannot use HMRC’s free online Self Assessment service. You will need compatible commercial software or an agent to file electronically. For 2025/26, the online filing deadline is 31 January 2027.

What happens if I miss the 31 January deadline?

A £100 late filing penalty normally applies first. Further penalties can follow after 3, 6 and 12 months. If your tax payment is also late, separate late payment penalties and interest may apply. Filing and paying as soon as possible can help prevent the penalties from increasing further.

Can I claim mortgage interest against my UK rental income?

For an individual landlord letting residential property, mortgage interest is not normally deducted directly from rental income. Instead, finance costs are generally dealt with through a basic-rate tax reduction. For 2025/26, the basic rate used for this relief is 20%, subject to the relevant rules and limits.

Disclaimer: The information provided above is for general reference and informational purposes only and does not constitute professional tax or legal advice. UK tax regulations are subject to change, and individual filing requirements vary. Please consult with a qualified tax accountant or professional advisor for guidance tailored to your specific situation before making any financial decisions.