Official Statistics

Property rental income statistics

These statistics provide information about unincorporated landlords that file Income Tax Self Assessment returns, their property income, and related expenses.

• From: HM Revenue & Customs
• Published: 31 October 2023
• Last updated: 15 January 2025 — See all updates

Documents

Property rental income statistics: 2024

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Property rental income statistics tables: 2024

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Details

This release provides statistics on income and expenses from renting property declared by taxpayers in HMRC’s Income Tax Self-Assessment (ITSA) returns data only. Statistics are provided for 5 tax years from 2018 to 2019 up until 2022 to 2023. Incorporated businesses with property income do not file ITSA returns and as such are not included in this release. The publication also does not contain information on tenants of rented property, or on income received from buying and selling properties.

Further details, including policy background, data suitability and coverage, are included in the Background information and quality report.

Correction

HMRC has identified a data processing error impacting the Property Rental Income Statistics published on 30 August 2024. The issue was found during detailed analysis the publication data.

This error resulted in an undercount of partnerships returns which has resulted in an under representation of this sub-population. The error also affects reported expenses of landlords and any statistics featuring landlord population totals.

An updated release of the 2024 Property Rental Income Statistics will be published on 12 February 2025. This release will contain corrected statistics for partnerships.

For any queries, please contact: propertyrentalstatistics@hmrc.gov.uk

Archived reports

Property rental income statistics for 2023 can be found on The National Archives website.

Published 31 October 2023
Last updated 15 January 2025 + show all updates

1. 15 January 2025

   Inserted a paragraph to highlight that updated statistics will be published on 12 February 2025 to correct an error in previously published statistics.

2. 30 August 2024

   Updated for the 5 most recent tax years. The following additions have been made for this year’s edition: a new chapter of furnished holiday letting income and number of taxpayers, published finance costs split into residential and non-residential finance costs in the expenses chapter, a new chapter providing number of property businesses by income brackets.

3. 31 October 2023

   First published.