Preparing The Section 23 (18) Landlord Income Report

The Section 23 notice requires Agents to submit information about rents received on behalf of Landlords to HMRC.

The Guide below show you how to prepare the Section 23 report for Submission to the HMRC.

The S23 (18) Report has been produced to conform to new HMRC - Making Tax Digital requirements.

The downloaded file produced by Jupix should not be submitted itself but should be used to help you complete your return, as directed in the Notice received from HMRC. (Please see the HMRC website for more information on how to do this)

Preparing the S23 (18) report for submission to HMRC

Go to Lettings Home Page, Reports, HMRC Reports.

Select your Report Options for the Tax Year and Filter by All Landlords, UK residents Landlords only or Overseas Resident Landlords only. Click Generate Report.

The S23 (18) Report will download as an Excel spreadsheet labelled ROPL-01, and the content will copy and paste into HMRC's ROPL-01 submission template. Ensure that you select “Paste Values with Number Formatting” as shown here.

HMRC's ROPL-01 submission template can be downloaded from their website.

The HMRC submission template contains a number of validation rules for each column and will highlight any issues with your data, that does not comply with HMRC’s requirements.

For example:

In this example an error has been highlighted in row 4 of column B, as HMRC will not accept a ℅ addresses.

The recommended action would be to correct the error in your data, in order to prevent the same error recurring in future returns, re-run the report and repeat this process.

Once your data is clear of any errors save the file as an .xls or .xlsx file using Save As, and the filename you have been instructed to use in the Notice you received.

Note: We are unable to name the file for you as it will be HMRC’s reference and will differ for each agent.

Your return is now ready for submission as directed within the Notice you have received.

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