Business rates: duty to notify of property changes under review, HMRC says

HM Revenue and Customs (HMRC) has published guidance on GOV.UK about the business rates "duty to notify". The guidance page was first published on 19 August 2026.

What the duty involves

People who have a business or other non-domestic property will need to tell the Valuation Office, part of HMRC, about changes to that property. According to the guidance, these include changes to:

• the occupier,
• the lease or rent,
• the property itself.

A small number of businesses will also have to provide trade information once a year if it is used to value their property. Reports will be made through a new online service.

The new duty is part of changes to business rates. They are intended to support more frequent property revaluations and make valuations more transparent.

Timings under review

HMRC says the timing of introducing the changes and launching the new service is under review, following feedback from businesses. It was previously expected that the service would launch in phases between 1 April 2026 and 1 April 2029, and become mandatory in 2029. The guidance also states that the duty will not become mandatory before 2029.

What businesses need to do

HMRC acknowledges that businesses and rating agents will need time to prepare. There is no action to take now, and no preparatory work is needed. The department says it will tell businesses what to do and when.

What this means for you

The issue mainly concerns people in the UK who run their own business from premises, such as a shop, workshop, restaurant or office, or who rent commercial property. According to HMRC, there are currently no steps to take. It is still worth following the department's announcements, as it is the one that will set out further dates and rules.