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Pennycook confirms HMRC may access landlord database data


Housing minister Matthew Pennycook has confirmed that HMRC could be given access to landlord data collected through the new Private Rented Sector Database, in a written parliamentary answer published this week.

In reply to a question from Conservative MP Andrew Snowden on what rules will govern sharing of landlord registration data between the registration service, councils and HM Revenue and Customs, Matthew Pennycook, housing minister, said the government is “considering how different agencies and organisations, including HM Revenue and Customs and local authorities, will be able to access the relevant data collected on the landlord registration service to support their statutory functions”. Details of the data-sharing arrangements will be set out in future legislation after the initial rollout is complete, he said.

The admission lands five weeks before registration opens in the West Midlands on 15 December, and it raises the stakes for any landlord tempted to leave rental income off a tax return. A database built for standards enforcement would double as a ready-made cross-check for the tax authority.

HMRC access to PRS Database data still under review

Pennycook said ministers will “carefully assess the potential benefits and risks to the different parties of sharing different data points” and will ensure any sharing “is proportionate and is in accordance with data protection and landlord privacy rights”. Councils will have access to the full range of information to carry out enforcement duties, he confirmed.

Landlords registering properties will have to supply the address, the number of residents and bedrooms, and copies of gas and electrical safety documents and EPCs. The government’s PRS Database privacy notice sets out how that personal data must be handled under data protection law.

December rollout puts landlord registration in focus

Registration opens in the West Midlands from 15 December, with a £65 per-property fee the government has defended as fair despite industry claims the national bill could reach £327 million a year. Ministers have also confirmed registration details will not be made public before 2027.

This follows Landlord Knowledge’s report on low awareness of the mandatory database, which found only 23 percent of landlords knew registration was coming. With weeks to go before the first landlords must sign up, the prospect of HMRC access adds a tax-compliance reason to take the deadline seriously.

What this means for landlords

  • If you self-manage or self-assess: check declared rental income matches the properties you will register, as mismatches could invite HMRC questions once data sharing begins.
  • If you use an agent: confirm who will file your registration entries and that property details, safety documents and EPCs are current before December.
  • Watch for: the data-sharing legislation promised after the initial rollout, which will define exactly which data points HMRC and councils can see.
  • On privacy: sharing must be proportionate under data protection law, but the direction of travel is clear – registration data will support enforcement, not sit idle.
  • Bottom line: treat the database as both a standards register and a future tax cross-check, and get records straight now.

Editor’s view
Ministers insist this is about proportionate enforcement, but landlords will read it plainly: register your properties and HMRC may check what you told them against what you declared. That is a fair use of public data, yet the government should spell out the exact data points before December rather than after.

Author: Editorial Team – UK landlord & buy-to-let news, policy, and finance
Published: 10 November 2026

Sources: House of Commons written question 28887, GOV.UK PRS Database privacy notice
Related reading: NRLA puts landlord database bill at £327m a year
 

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About the Author

The Landlord Knowledge editorial news team is headed by Leon Hopkins
Editorial Team
The Landlord Knowledge editorial team covers UK buy-to-let and property investment news, policy, regulation, and finance. Our reporting focuses on the issues that matter most to private landlords and property investors across the UK. Headed by Leon Hopkins, author of The Landlord's Handbook.
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