In short: the tax authority has emailed 33,381 landlords whose tenancy agreements appear on the tax portal as active and non-renewable, but with an end date already past. A response is required by 30 September 2026, either reporting termination or correcting the record. The underlying obligation is long-standing and sits in article 60 of the Stamp Duty Code. Even those who have already reported should check the record, because the tax authority admits the alerts went out with outdated data.
Who received the notice, and why
Those targeted hold contracts which, at the date the data was extracted, appeared on the tax portal with three cumulative features: active status, non-renewable nature and an end date earlier than 1 April 2026. From the system’s point of view this is a contradiction — a contract that has ended cannot remain active. The alert placed on the portal is there to resolve that contradiction, either by deregistering the tenancy or by correcting the information where the contract was in fact renewable and was wrongly declared at the outset.
The rule behind it
Article 60 of the Stamp Duty Code requires the landlord to report the tenancy agreement by the end of the month following the start of the tenancy. The same period applies to amendments and to termination. This is therefore not a new obligation created by the campaign: it is a standing obligation whose breach has only now been systematised and communicated at scale. The 30 September date is the period given by the tax authority to respond to the alert, not an autonomous statutory deadline.
The notice may be wrong — and that does not excuse inaction
The tax authority acknowledges a time lag between selecting the taxpayers and issuing the alerts. There are accordingly cases of taxpayers who reported termination years ago and still received the message, including properties sold in earlier years, with capital gains already declared and paid, that still appear with a contract in force. The guidance is straightforward: those who have already reported need not repeat the report, but should log in to the portal and confirm that the termination was in fact recorded. Confirming takes less time than arguing about it later.
Why this is not a formality
A contract wrongly kept as active creates a divergence between what the record says and what actually happened. That divergence has three concrete effects. In income tax, category F presupposes rental income that may no longer exist, with a risk of ex officio assessments or requests for explanation. In municipal property tax, the declared use of the property may cease to match reality. And on a sale, the capital gains calculation and the file itself may be questioned if the tax authority still sees a tenancy in force over a property already transferred. Regularising now is cheaper than answering a divergence two years from now.
What to do by 30 September
Log in to the tax portal and locate the alert in the tenancy area. Check, contract by contract, three things: whether the contract has ended, whether the termination is recorded, and whether the declared nature — renewable or non-renewable — matches what was agreed. If the contract ended and the report was never made, make it now. If the contract is renewable and was misclassified, correct the nature rather than deregistering. If you received the notice in relation to a property you have already sold, keep the proof of the earlier report and of the deed, because that is the evidence that resolves the matter. Anyone holding several properties should carry out the review as a block, rather than case by case as the notices are read.
This note is provided for information purposes only and does not constitute legal advice. For an analysis of your specific case, please contact us.