Properties managed nationwide
Landlord guide · reviewed 22 September 2026
Renters' Rights Act, Making Tax Digital, new tax rates and what's next. The changes that affect your rental income, in plain English.
Key dates
Everything in one place, from what's already in force to what's still to come.
Please note
This page is a general summary for landlords in England, reviewed on 22 September 2026. It is not legal or tax advice. Rules change and individual circumstances differ, so take professional advice before acting.
The Renters' Rights Act 2025 is the biggest change to renting in England in over 30 years. Its first phase took effect on 1 May 2026.
All existing and new assured shorthold tenancies became assured periodic tenancies with no end date. Section 21 'no-fault' notices are abolished, so possession now requires a section 8 ground.
What to do
Stop using fixed terms and end dates in agreements and update your tenancy templates.
Applies to our services
Landlords now rely on section 8 grounds, several with new notice periods.
What to do
Keep careful rent and conduct records so you can evidence the ground you rely on.
Applies to our services
Rent can only be increased using a section 13 notice (Form 4A), with at least 2 months' notice, once a year and not in the first 12 months of a tenancy. Tenants can challenge increases above the open-market rent at the First-tier Tribunal.
What to do
Diarise each tenancy's 12-month point and base any increase on evidence of local market rent.
Applies to our services
Every rental advert must state an asking rent. Landlords and agents must not invite or accept offers above it. No rent can be taken before the tenancy agreement is signed, and after signing no more than one month's rent (or 28 days' rent) in advance.
What to do
Update listing templates, offer handling and move-in payment schedules. Breaches can lead to civil penalties of up to £7,000.
Applies to our services
Tenants can ask to keep a pet and a landlord can only refuse with a good reason. Blanket bans such as 'No DSS' or 'no children' are now unlawful.
What to do
Set up a written process for pet requests and check adverts and referencing criteria.
Applies to our services
Tenants with a written agreement had to receive the government's Renters' Rights Act Information Sheet. Tenants with verbal tenancies had to receive a written statement of terms.
What to do
Check every tenancy file for proof that this was served and put right any gaps now. Fines can reach £7,000.
Applies to our services
Civil penalties are up to £7,000, rising to up to £40,000 or prosecution for serious or repeat breaches. Rent repayment orders can now cover up to 24 months' rent and can be made against superior landlords and company directors.
What to do
Make sure compliance is documented across every property you let, including those let through an intermediary.
Tenants with an eVisa must be checked using the Home Office online service and a share code. Biometric residence permits are removed from the acceptable document lists, and certified digital identity providers can be used. Penalties are unchanged.
What to do
Update your referencing process before 1 October 2026.
Applies to our services
Tax changes affect how you report and how much you keep. Always confirm your position with an accountant.
Records must be kept digitally and quarterly updates sent to HMRC using compatible software. Quarterly updates are due 7 August, 7 November, 7 February and 7 May. There are no penalty points for late quarterly updates in 2026/27.
What to do
Choose compatible software now. The next quarterly update is due 7 November 2026.
The ordinary dividend rate rose to 10.75% and the upper rate to 35.75%. The additional rate stays at 39.35%.
What to do
Review how you extract profit from your property company with your accountant.
The personal allowance (£12,570) and basic-rate limit (£37,700) are frozen until April 2031. Capital gains on residential property remain taxed at 18% and 24%, with a £3,000 annual exempt amount. Mortgage interest relief remains a 20% basic-rate tax credit this year.
What to do
Factor frozen thresholds into your forecasts: rising rents can push more income into higher-rate tax.
Confirmed changes with dates. We'll update this page as details are published.
Property income will be taxed at 22%, 42% and 47%, two points above the main rates. Mortgage interest relief rises to 22%. Scotland and Wales can set their own rates.
What to do
Re-forecast 2027/28 profits and review ownership structure with an adviser.
Every landlord and property must be registered, at £65 per property per year. Registration opens region by region from 15 December 2026 (West Midlands). London opens on 15 July 2027 with a deadline of 14 October 2027. Unregistered landlords cannot use most possession grounds.
What to do
Note the date for your region. We can supply the property information you'll need.
Applies to our services
A national registration scheme for short-term lets is expected to be fully operational by March 2027. No fee or legal start date has been published yet.
What to do
Keep safety certificates and consents organised so registration is quick. We'll confirm the requirements for properties we manage.
Applies to our services
All tenancies must meet the equivalent of EPC C by 1 October 2030. The cost cap is £10,000 per property, and spending from 1 October 2025 counts towards it. A property rated C before 1 October 2029 stays compliant until that certificate expires. Maximum penalty £30,000.
What to do
Where improvements are affordable, aim for EPC C before October 2029.
A High Value Council Tax Surcharge for homes worth £2 million or more is planned from April 2028. A mandatory Landlord Ombudsman is expected around 2028. The Decent Homes Standard will apply to private rentals from 2035.
What to do
No action yet. We'll update this page when dates are confirmed.
Changes from last year that still shape decisions, particularly for serviced accommodation.
Holiday lets are now taxed like other residential lettings: no full mortgage-interest relief, no capital allowances on new spending and no business asset disposal relief.
What to do
Compare net returns for serviced accommodation against a standard let on current tax rules.
Applies to our services
Councils can charge up to a 100% council tax premium on second homes. To be rated for business rates, a holiday let must be available for 140 nights and actually let for 70 nights a year. In London, letting a whole home short-term for more than 90 nights a year still needs planning permission.
What to do
Check your council's policy and track nights let for each property.
Applies to our services
The nil-rate band returned to £125,000. The surcharge on additional residential properties is 5%, plus 2% for non-UK residents.
What to do
Include the surcharge in purchase calculations.
Please note
This page is a general summary for landlords in England, reviewed on 22 September 2026. It is not legal or tax advice. Rules change and individual circumstances differ, so take professional advice before acting.
We keep our landlords compliant as the rules change.
