2026 is a watershed year for UK landlords. From tenancy reform under the Renters’ Rights Act to the rollout of Making Tax Digital, proposed EPC upgrades, and the likelihood of greater HMRC scrutiny, the rules and the operating environment are changing fast.

The Renters’ Rights Act (RRA) is now law, with the first phase commencing 1 May 2026. On that date,

Section 21 “no fault” evictions are abolished
All assured shorthold tenancies (ASTs) convert to periodic
Rent rises are limited to once per year
Rental bidding is banned
and councils gain stronger enforcement power, including significant civil penalties for noncompliance.
The RRA also introduces the requirement to accept no more than one month’s rent upfront, protections against discrimination (e.g., “No DSS” or “No children” policies), and fair consideration of pet requests. Further phases (late 2026 onward) will introduce a national PRS database and a new Private Landlord Ombudsman.

Action points for 2026:
Map all existing ASTs and prepare periodic tenancy templates aligned to the Act
Review your possession strategy under updated Section 8 grounds (e.g., sale, moving in, persistent arrears)
Review advertising and onboarding practices to ensure compliance with the bans on rental bidding and discrimination

Making Tax Digital (MTD) for Income Tax: mandatory for larger portfolios from April
From 6 April 2026, landlords and sole traders with qualifying gross income over £50,000 will be required to keep digital records and submit quarterly updates via MTD compatible software (and note that the thresholds for falling within MTD reduce to £30,000 in April 2027 and £20,000 in April 2028). Importantly, the threshold is based on gross income, not profit, so many “modest margin” landlords can fall within the new regime.

Speak to us to discuss M.T.D. and your software options
0114 2630600