Hi Tabby
You must report your income from property in a Self Assessment return if it exceeds £2,500 per year after allowable expenses, or it exceeds £10,000 per year before allowable expenses.
The application of the tax-free personal allowance may mean that no tax is charged on the property income, but the property income still needs to be reported in a Self Assessment return if the £2,500 / £10,000 limits are exceeded.
We provide a tool that customers can use to check if they meet the Self Assessment criteria, which is available at
Check if you need to send a Self Assessment tax return.
Thank you.