UK landlord changes 2026–2028: the rules timeline
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UK landlords face significant regulatory changes from 2026 through 2028, including Making Tax Digital quarterly reporting (rolling out by income threshold), the abolition of Section 21 no-fault evictions (now in force), and strengthened tenant rights under the Renters' Rights Act 2025. This page is your central hub for what's changing and when.
Making Tax Digital for Income Tax (MTD ITSA)
Quarterly digital tax reporting rolling out by income threshold from 6 April 2026 through 6 April 2028. This is the biggest tax change for landlords in decades.
Qualifying income over £50,000
Landlords and self-employed individuals with combined gross income from property and self-employment over £50,000 must keep digital records and submit quarterly updates to HMRC.
What it means: Four quarterly submissions per tax year (due roughly 1 month after each quarter ends) plus a Final Declaration by 31 January. The 31 January deadline and payment date remain unchanged.
Full MTD guide →Source: GOV.UK MTD guidance
Qualifying income over £30,000
The threshold drops to £30,000. Landlords with property and self-employment income between £30,000 and £50,000 enter the MTD regime.
Who this affects: Most landlords with 2-3 properties will likely be in scope at this threshold.
MTD threshold details →Source: GOV.UK MTD guidance
Qualifying income over £20,000
The threshold drops to £20,000, bringing most landlords with even a single rental property into scope.
Who this affects: The majority of UK landlords.
MTD threshold calculator →Source: GOV.UK MTD guidance
Which wave are you in?
Qualifying income = gross (before expenses) property income PLUS self-employment turnover from your Self Assessment return. Employment income, PAYE, dividends, and pensions do NOT count.
- Over £50,000 in 2024/25? You must use MTD now (from 6 April 2026)
- Over £30,000 in 2025/26? MTD from 6 April 2027
- Over £20,000 in 2026/27? MTD from 6 April 2028
HMRC assesses your qualifying income from the prior year's Self Assessment to determine if you're in scope.
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Section 21 Abolition (Renters' Rights Act 2025)
Section 21 no-fault evictions were abolished on 1 May 2026. Landlords can now only regain possession using Section 8 grounds for possession.
Section 21 abolished
No-fault evictions are no longer available. Section 21 notices cannot be served from this date.
What replaces it: Section 8 grounds for possession only. Grounds include rent arrears (Ground 8 requires 3 months' arrears), anti-social behaviour, landlord wishes to sell or move in, and other specific circumstances.
Section 21 abolition guide →All new tenancies are periodic
Fixed-term assured shorthold tenancies (ASTs) can no longer be granted. All new tenancies from 1 May 2026 are assured periodic tenancies with no fixed term.
What it means: Tenancies run month-to-month from the start. Tenants can give 2 months' notice to leave at any time. Landlords must use Section 8 grounds to regain possession. Rent increases are limited to once per year via Section 13 notice (Form 4A).
Renters' Rights Act guide →RRA Information Sheet deadline (existing tenants)
Landlords were required to serve the Renters' Rights Act Information Sheet to all existing tenants by 31 May 2026. If you have not served it yet, do so now—failure to provide it can result in fines up to £7,000.
For new tenants: The Information Sheet must be provided at the start of every new tenancy.
Information Sheet guide →Section 24 Mortgage Interest Relief Restriction
Section 24 has been in full effect since April 2020. Mortgage interest is no longer fully deductible as an expense; landlords receive a 20% basic-rate tax credit instead.
Full Section 24 restriction
Landlords pay tax on rental profit before mortgage interest, then claim a 20% tax credit on finance costs. This significantly increases tax liability for higher-rate taxpayers.
Example: A higher-rate taxpayer with £10,000 mortgage interest pays 40% tax on that £10,000 (£4,000), then claims a 20% credit (£2,000 back), for a net cost of £2,000 in lost relief.
Section 24 explained → Limited company vs personal →Source: GOV.UK Section 24 guidance
Other Compliance Changes to Watch
These changes are already in force or have been for several years. Staying compliant requires ongoing attention.
Minimum EPC rating
In force since April 2020: All rental properties must have an EPC rating of E or above. Letting below E is a criminal offence (fines up to £5,000 per property). EPC certificates are valid for 10 years.
EPC requirements →Gas Safety Certificate (CP12)
Ongoing requirement: Annual gas safety check required for all properties with gas appliances. Certificate must be provided to tenants within 28 days of check or before move-in. Failure is a criminal offence.
Gas safety guide →Electrical Safety (EICR)
In force since June 2020: Electrical Installation Condition Report (EICR) required every 5 years. Must be provided to new tenants before move-in and to existing tenants within 28 days of inspection.
EICR guide →Deposit Protection
Ongoing requirement: Tenant deposits must be protected in a government-approved scheme within 30 days of receipt. Prescribed information must be provided to tenants. Non-compliance can result in fines of 1-3x the deposit amount.
Deposit protection →Right to Rent checks
Ongoing requirement: Landlords must verify every adult tenant's right to rent in the UK before the tenancy starts. Failure can result in fines up to £3,000 per illegal occupant or criminal prosecution.
Right to Rent guide →How LandlordOS Helps You Stay Compliant
LandlordOS is built for UK self-managing landlords navigating these changes. Everything you need to stay compliant and organised:
- Making Tax Digital submissions - Quarterly updates and Final Declaration direct to HMRC (HMRC approval pending)
- Compliance calendar - Automatic reminders for Gas Safety, EICR, EPC expiry dates
- Section 8 and Section 13 notice generators - Compliant legal documents for evictions and rent increases
- Renters' Rights Act compliant tenancy agreements - Periodic assured tenancies generated for each letting
- RRA Information Sheet generator - Serve required information to existing and new tenants
- Bank statement uploads with AI categorisation - Track income and expenses per property for MTD
- Section 24 mortgage interest calculation - Automatic 20% tax credit applied correctly
- Ace AI assistant - Ask questions about UK landlord law, generate documents, process receipts by chat
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All dates and obligations are sourced from official GOV.UK guidance:
- Making Tax Digital for Income Tax: check if you need to sign up
- Renters' Rights Act: an overview for landlords
- The Renters' Rights Act Information Sheet 2026
- Section 24 mortgage interest restriction guidance
If GOV.UK updates a date or requirement after publication, that supersedes what's written here. LandlordOS does not invent obligations.