Key takeaways
- The new duty to notify will not become mandatory before 2032. The online service will launch in phases between 1 April 2029 and 1 April 2032.
- Businesses will report changes to the occupier, the lease or rent and the property to the Valuation Office, part of HMRC.
- A small number of businesses will also give annual trade information where it is used to value their property.
- HMRC says there is no action to take now and no preparatory work is needed.
- The timing changed after feedback from businesses. The duty supports more frequent revaluations.
The new business rates duty to notify will not become mandatory before 2032. HMRC published updated timings on 29 October 2026. The online service will launch in phases between 1 April 2029 and 1 April 2032, and businesses are told there is nothing to do now. The duty will require occupiers of business and other non-domestic property to tell the Valuation Office about changes to their property.
What the duty to notify is
If you have a business or other non-domestic property, you will need to tell the Valuation Office about changes to it. The Valuation Office is part of HMRC, having joined the department on 1 April 2026.
The changes you may need to report 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, where that information is used to value their property. Everyone will report through a new online service.
Why it exists
The duty is part of changes to business rates intended to support more frequent property revaluations and to make business rates valuations more transparent. Reporting changes as they happen gives the Valuation Office the data to keep values current between revaluations.
The new timetable
HMRC says the timing of the new duty and the launch of the service changed following feedback from businesses.
| Milestone | Date |
|---|---|
| Service launches in phases | Between 1 April 2029 and 1 April 2032 |
| Duty becomes mandatory | Not before 2032 |
| Action for businesses now | None |
HMRC states: “There is no action to take now. You do not need to start any preparatory work. We will tell you what you need to do and when the changes will affect you.”
The taskforce connection
The government’s response to the Small Business Regulatory Taskforce, published on 23 October 2026, includes a commitment to review the implementation of the Non-Domestic Rating Information Duty. The revised timings sit alongside that review.
What advisers should do
- Tell property-holding clients to wait for HMRC. There is nothing to prepare yet.
- Keep lease and occupancy records tidy. The duty will cover changes to the occupier, rent and property.
- Watch for the service launch. HMRC will say when the changes affect each business.
- Keep the wider rates changes in view. Budget 2026 changes business rates for retail, hospitality and leisure properties in England from April 2027. See business rates in Budget 2026.
Frequently asked questions
When does the business rates duty to notify start?
It will not become mandatory before 2032. The online service will launch in phases between 1 April 2029 and 1 April 2032.
What do I have to tell the Valuation Office?
Changes to the occupier, the lease or rent, and the property. A small number of businesses will also give annual trade information if it is used to value their property.
Do I need to do anything now?
No. HMRC says there is no action to take and no preparatory work is needed.
Who runs business rates valuations now?
The Valuation Office, which is part of HMRC. It joined the department on 1 April 2026.
Sources
Rates, thresholds and rules in this guide were checked against HMRC and GOV.UK guidance on 1 November 2026. Tax rules change, so check the current position on GOV.UK or with a qualified adviser before acting. This guide is general information, not personal advice.