Becoming a landlord in 2026 looks very different from even a year ago. The Renters’ Rights Act 2025 received Royal Assent on 27 October 2025, with most of its main provisions taking effect from 1 May 2026. Alongside this, Making Tax Digital (MTD) for Income Tax starts for many landlords from 6 April 2026, and the government has confirmed in the Warm Homes Plan (21 January 2026) a phased move to EPC band C by 1 October 2030.

Whether you have inherited a property, bought your first buy to let, or built a portfolio over decades, the legal landscape now demands a structured, evidence based approach. This checklist walks through every legal, safety and tax requirement you need to meet before, during and after letting your property in England.

Important note on jurisdiction: Most of the rules in this article apply to England. Wales, Scotland and Northern Ireland operate separate regimes (for example, the Renting Homes (Wales) Act 2016, the Repairing Standard in Scotland, and the Smoke, Heat and Carbon Monoxide Alarms for Private Tenancies Regulations (Northern Ireland) 2024). Always check the rules for the country where your property is located.

1. Understand the Renters’ Rights Act 2025

The Renters’ Rights Act is the biggest reform of the private rented sector in over 30 years. From 1 May 2026 (the Act’s commencement date), the following changes apply to assured tenancies in England:

• Section 21 “no fault” evictions are abolished. Landlords must use a specific Section 8 ground (such as serious rent arrears, anti-social behaviour, or a genuine intention to sell or move in) to regain possession.
• Fixed-term assured shorthold tenancies (ASTs) end. All tenancies become assured periodic tenancies that roll on a monthly basis from day one. Tenants can give two months’ notice in writing at any time.
• Rent increases are limited to once per year, served via a formal Section 13 notice with at least two months’ notice. Rent can only be raised to market rent. Tenants can challenge increases at the First-tier Tribunal (Property Chamber), which can confirm or reduce the proposed rent but cannot raise it.
• Bidding wars are banned. Landlords and agents must publish an asking rent and cannot invite or accept offers above it.
• Tenants have a statutory right to request a pet. Landlords must respond within 28 days and cannot unreasonably refuse.
• Rental discrimination against tenants with children or those receiving benefits is unlawful.
• Rent in advance is restricted. Landlords cannot ask for or accept any rent before the tenancy is signed, and after signing they can only require a maximum of one month’s rent in advance.
• Initial 12-month protected period. Landlords cannot use Ground 1 (moving in) or Ground 1A (selling) within the first 12 months of a tenancy.
• Local authority enforcement powers have already increased. Civil penalties under the new regime range up to £7,000 for breaches and up to £40,000 for offences (some replacing the previous £30,000 maximum).

Future phases under the Renters’ Rights Act

• Phase 2 from late 2026: A new Private Rented Sector (PRS) Database begins a regional roll out, with mandatory landlord registration to follow.
• Phase 2 / Phase 3 (currently expected 2027 to 2028): Launch of the Private Landlord Ombudsman for free, binding redress.
• From 2035: The reformed Decent Homes Standard becomes legally enforceable in the private rented sector. Awaab’s Law (already in force in social housing since October 2025) is being consulted on for PRS extension.

Information Sheet 2026: deadline 31 May 2026

If you let an assured or assured shorthold tenancy granted before 1 May 2026, you must give every named tenant the official Renters’ Rights Act Information Sheet 2026, downloaded directly from GOV.UK, by 31 May 2026. Failure to do so can result in a civil penalty of up to £7,000, and a continuing breach can attract further penalties of up to £40,000. The Information Sheet must be the unaltered government PDF; sending a hyperlink alone is not valid compliance. Lodgers do not need to receive it.

For tenancies based on a verbal agreement entered before 1 May 2026, you must instead provide a written statement of the key terms by 31 May 2026.

Advertise and Market the Property Lawfully

You can advertise on portals such as Rightmove, Zoopla, OnTheMarket or social platforms like Facebook Marketplace. When marketing your property in 2026, you must:

• Display the EPC rating clearly in the listing (a current valid EPC is required before marketing begins).
• Publish a clear asking rent and never invite or accept offers above it.
• Avoid any wording that discriminates against protected characteristics under the Equality Act 2010 (age, disability, gender reassignment, marriage and civil partnership, pregnancy and maternity, race, religion or belief, sex and sexual orientation).
• Avoid blanket “no DSS”, “no benefits” or “no children” wording, which is now an explicit offence under the Renters’ Rights Act 2025.

Use accurate, well-lit photographs and a truthful description of the property’s size, condition and amenities. Misleading adverts can also breach the Consumer Protection from Unfair Trading Regulations 2008.

Carry Out Right to Rent Checks (England Only)

It remains a legal duty in England to verify that every adult occupier (aged 18 or over) has the right to rent in the UK before a tenancy begins. The process is now largely digital.

You have three compliant options:

• Online check using a Home Office share code. The tenant generates a 9 character code via GOV.UK (valid for 90 days) and gives it to you with their date of birth. You verify it through the GOV.UK landlord portal.
• Digital check via a certified Identity Service Provider (IDSP) / Digital Verification Service (DVS). This is the standard route for British and Irish passport holders and provides a statutory excuse against civil penalties when carried out correctly.
• Manual check of original documents, with a video call to confirm identity if the tenant cannot attend in person. The list of acceptable documents is set out in Annex A of the GOV.UK Landlord’s guide to right to rent checks.

For tenants with time-limited immigration permission, diarise a follow-up check before that permission expires.

Civil penalties (in force since 13 February 2024):

• First breach: up to £5,000 per lodger or £10,000 per occupier in rented accommodation.
• Repeat breach (within 3 years): up to £10,000 per lodger or £20,000 per occupier.
• Knowingly renting to a disqualified person is a criminal offence carrying up to 5 years’ imprisonment and an unlimited fine.

Keep secure records of every check for the full duration of the tenancy and at least one year after it ends, then delete them in line with UK GDPR.

Inspect and Document the Inventory

A detailed inventory and schedule of condition is your single best defence against end of tenancy disputes. Best practice for 2026:

• Use a professional inventory clerk or a structured app that timestamps photos and video.
• Record the condition of every room, fixture, fitting, appliance, and meter readings on the move-in date.
• Note the location and tested condition of every smoke and carbon monoxide alarm on the day the tenancy starts.
• Have both parties sign (digitally is acceptable) within the first seven days.
• Repeat the process at check-out and compare like for like, allowing for fair wear and tear.

If you propose deductions from the deposit, you must provide evidence to the tenancy deposit scheme’s adjudicator if the tenant disputes the claim.

Meet All Safety Standards

Safety compliance is non-negotiable. Local authority enforcement powers and fines have increased significantly under the Renters’ Rights Act 2025.

Fire safety

• Install at least one smoke alarm on every storey that contains a room used as living accommodation. Mains-wired interlinked alarms are best practice and increasingly expected by local authorities.
• Ensure clear, unobstructed escape routes at all times.
• Confirm that all upholstered furniture supplied with the property complies with the Furniture and Furnishings (Fire Safety) Regulations 1988.
• For Houses in Multiple Occupation (HMOs), fit fire extinguishers, fire blankets and fire doors as required by your local council’s HMO licence conditions.
• Carry out a fire risk assessment at appropriate intervals (more often for older or higher risk buildings). For flats in buildings with common parts, the Fire Safety Act 2021 and Building Safety Act 2022 may impose additional duties on the responsible person.

Carbon monoxide

Under the Smoke and Carbon Monoxide Alarm (Amendment) Regulations 2022 (in force from 1 October 2022), a CO alarm is required in every room used as living accommodation that contains a fixed combustion appliance (such as a gas boiler, oil boiler, log burner or open fire). Gas cookers are excluded from the requirement, although fitting one is recommended. Alarms should comply with British Standard BS 50291.

The landlord must repair or replace any alarm reported as faulty as soon as reasonably practicable.

Gas safety

• Use a Gas Safe registered engineer for any installation, repair or annual safety check.
• Carry out a Gas Safety Check (CP12) every 12 months on every gas appliance, flue and pipework you provide.
• Give the tenant a copy of the current Gas Safety Record before they move in and within 28 days of every subsequent annual check.
• Keep records for at least two years.

Electrical safety

Under the Electrical Safety Standards in the Private Rented Sector (England) Regulations 2020:

• Commission an Electrical Installation Condition Report (EICR) from a qualified person at least every 5 years, or sooner if the previous report specifies.
• Provide the EICR to a new tenant before they move in, to existing tenants within 28 days of the inspection, and to the local authority within 7 days if requested.
• If the report is unsatisfactory (codes C1, C2 or FI), complete remedial work within 28 days (or sooner if the report says so) and obtain written confirmation from a qualified person.
• The maximum civil penalty for non-compliance is £40,000 per offence (increased from £30,000 from late 2025).

If your first EICR was completed in 2021 (when the rules first applied to existing tenancies), it is now approaching renewal. Book early because demand for qualified inspectors is high in 2026.

Portable Appliance Testing (PAT) is not a specific legal requirement for residential lets, but landlords have a general duty of care to ensure any appliance they supply is safe (Electrical Equipment (Safety) Regulations 2016). A visual check between tenancies and periodic PAT testing by a competent person is recommended best practice.

Legionella risk assessment

Landlords have a duty under the Health and Safety at Work etc. Act 1974 to assess the risk from Legionella bacteria. For most domestic rentals this is a simple, low cost assessment that can be carried out by following HSE guidance, with records kept for inspection.

Get a Valid Energy Performance Certificate (EPC)

You must provide a valid EPC to your tenant on or before the first day of the tenancy and include the rating in any property advert.

Current minimum (2026)

• All let properties in England and Wales must hold an EPC of band E or above, unless a valid exemption is registered on the PRS Exemptions Register.
• Letting a non-exempt property below band E can currently result in a financial penalty of up to £5,000 per property.

Coming change: EPC C by 1 October 2030

In the Warm Homes Plan published on 21 January 2026, the government confirmed that:

• All privately rented properties in England and Wales will need to achieve an EPC band C equivalent by 1 October 2030, applying to both new and existing tenancies.
• A £10,000 cost cap per property will apply (or 10% of property value for properties below £100,000).
• Qualifying expenditure from 1 October 2025 will count towards the cap, so early upgrades reduce future cost.
• A new dual metric Home Energy Model EPC (HEM:EPC) assessment will replace the SAP / RdSAP methodology for new EPCs (planned launch in the second half of 2027, becoming compulsory for new EPCs from 1 October 2029).
• Properties achieving EPC C under the current methodology before October 2029 are deemed compliant until that EPC expires.
• Maximum penalties for MEES breaches are set to rise to up to £30,000 per breach, per property under the proposals.

These dates are based on government policy responses and are subject to final regulations being laid before Parliament. Plan your retrofit pathway now: loft and cavity wall insulation, draught proofing, low energy lighting and modern heating controls are typically the quickest wins.

Use a Compliant Tenancy Agreement

From 1 May 2026, every new private rented sector tenancy in England is an assured periodic tenancy with no fixed term. For new tenancies, you must give the tenant a written statement of the key terms before the tenancy begins. This can sit inside the tenancy agreement itself or be a separate document.

Your written agreement should include, as a minimum:

• Names of the landlord (and the address for service of notices) and all tenants.
• Property address and a description of what is included.
• Rent amount, payment frequency and method (note: rent in advance beyond one month is no longer permitted for new assured tenancies entered into from 1 May 2026).
• Deposit amount and the name of the government approved tenancy deposit scheme holding it.
• Service charges, council tax or utilities for which the tenant is responsible.
• Repair responsibilities.
• House rules and pet provisions consistent with the Renters’ Rights Act 2025.

Government model agreements and sector body templates (for example, NRLA, ARLA Propertymark) are being updated to reflect the new regime. For complex situations, take legal advice from a specialist property solicitor.

Protect the Tenancy Deposit Correctly

Deposits remain capped under the Tenant Fees Act 2019:

• 5 weeks’ rent if the annual rent is under £50,000.
• 6 weeks’ rent if the annual rent is £50,000 or more (and below £100,000, above which the tenancy is generally not assured and falls outside the Act).
• A holding deposit is capped at 1 week’s rent and must be returned or applied to rent / deposit within 15 days unless one of the limited statutory reasons for retention applies.

You must:

• Place the deposit in one of three government approved schemes within 30 calendar days of receipt: Deposit Protection Service (DPS), MyDeposits, Tenancy Deposit Scheme (TDS)
• Serve the Prescribed Information on the tenant (and any relevant person who paid the deposit, such as a guarantor) within the same 30 day window.
• Return the deposit, less any agreed deductions, within 10 days of agreement at the end of the tenancy.

Failure to protect a deposit can result in a court order to pay the tenant between 1 and 3 times the deposit amount, and from 1 May 2026, you cannot obtain possession under most Section 8 grounds (other than anti-social behaviour grounds 7A and 14) if the deposit was not properly protected.

Provide the Required Prescribed Documents

At the start of every new tenancy, you must give the tenant:

• The current Energy Performance Certificate (EPC).
• The current Gas Safety Record (CP12), if there are gas appliances.
• The current Electrical Installation Condition Report (EICR).
• The Prescribed Information about the deposit and scheme.
• A written statement of the key terms of the tenancy (for tenancies starting on or after 1 May 2026).
• Confirmation that smoke and CO alarms were tested and working at the start of the tenancy (best recorded in the inventory).

For tenancies that started before 1 May 2026, the GOV.UK “How to Rent” guide is still part of the prescribed requirements where relevant, and existing tenants must additionally receive the Renters’ Rights Act Information Sheet 2026 by 31 May 2026. Check the latest GOV.UK guidance for any further updates as secondary legislation under the Renters’ Rights Act 2025 is rolled out.

Without these documents, you may struggle to recover possession and could face civil penalties.

Consider Landlord Insurance

Landlord insurance is not a legal requirement, but most buy to let mortgage providers insist on it, and standard home insurance does not cover let properties. A typical policy includes:

• Buildings cover (often required by the lender).
• Landlord liability cover (£2 million or more is common).
• Loss of rent and legal expenses cover.
• Optional contents cover for any furniture you provide.
• Optional rent guarantee insurance, which is increasingly popular given longer tenancy security under the Renters’ Rights Act.

Compare specialist landlord policies rather than relying on a residential extension.

Reference Tenants Thoroughly

Robust referencing protects your income and your property. Standard checks include:

• Identity (often combined with the Right to Rent check).
• Affordability (a common benchmark is rent of no more than 30 to 35% of gross income).
• Credit history via a regulated credit reference agency.
• Employer reference confirming role, salary and contract type.
• Previous landlord reference for at least the last 12 to 24 months.
• A guarantor for tenants without a UK credit history or with limited income.

Use this information fairly and consistently to avoid discrimination claims. Document your decision-making process so you can demonstrate it was based on objective, lawful criteria, not on a protected characteristic, the receipt of benefits, or the presence of children.

Stay HMRC Compliant: Tax Obligations for 2026

Letting property is a business in the eyes of HMRC. Get this right and you protect both your profits and your reputation.

Declare your rental income

All UK rental income must be declared. The Property Allowance lets you receive up to £1,000 of property income per tax year tax-free without needing to declare it. Above that, you must register for Self Assessment.

If you have undeclared income from previous years, the HMRC Let Property Campaign allows you to make a voluntary disclosure on better terms than waiting for HMRC to find you.

Allowable expenses

You can deduct revenue expenses incurred wholly and exclusively for the rental business, including:

• Letting agent and management fees.
• Repairs and maintenance (not improvements, which are capital).
• Insurance premiums.
• Council tax, utilities and ground rent paid by the landlord.
• Accountancy fees.
• Legal fees on tenancy agreements of less than one year.

Mortgage interest restriction (Section 24)

For unincorporated landlords, mortgage interest is no longer fully deductible. Instead, you receive a 20% basic rate tax credit on finance costs. This shift, fully in force since 6 April 2020, has prompted many higher rate landlords to consider holding property through a Special Purpose Vehicle (SPV) limited company, where finance costs remain fully deductible against corporation tax. Incorporation is a complex decision with capital gains, stamp duty and refinancing implications, so always take specialist advice.

Making Tax Digital (MTD) for Income Tax: from 6 April 2026

This is the biggest tax compliance change for landlords in decades. From 6 April 2026, MTD for Income Tax applies to sole traders and landlords whose qualifying income (gross trading and property income, before expenses) exceeded £50,000 in the 2024/25 tax year. The threshold then drops to:

• £30,000 from April 2027.
• £20,000 from April 2028.

If you are in scope, you must:

• Keep digital records of all property income and expenses.
• Use MTD compatible software to send quarterly updates to HMRC.
• Submit a Final Declaration (replacing the traditional Self Assessment return) by 31 January following the end of the tax year.
• Pay any tax due by 31 January as before. Payment deadlines are unchanged.

Limited company landlords are not in scope of MTD for Income Tax (although MTD for VAT may apply separately). A points based late filing penalty regime applies, with a £200 penalty triggered when four points are reached. HMRC has confirmed there will be a soft landing for late quarterly updates in the first 12 months for those joining in April 2026, but the year end submission must still be on time.

Capital Gains Tax (CGT) on disposal

If you sell a UK residential rental property, you must:

• Report and pay any CGT due via the UK Property Account on GOV.UK within 60 days of completion.
• Apply the relevant CGT rate. For residential property gains, the current rates are 18% for basic rate taxpayers and 24% for higher and additional rate taxpayers, after applying the annual exempt amount.

Stamp Duty Land Tax (SDLT) on purchase

Buy to let and additional dwelling purchases attract a higher rates surcharge on top of standard SDLT. Multiple Dwellings Relief was withdrawn in June 2024, so always seek tailored advice from a specialist property tax adviser before completion.

Need help? A specialist property accountant can save you many times their fee through correct structuring, allowable expense planning, MTD ready software setup, and SDLT and CGT planning.

13. Check Local Licensing and HMO Rules

Beyond the national framework, your local council may require:

• A Selective Licence for any private let in a designated area.
• An Additional HMO Licence for smaller HMOs not covered by the mandatory scheme.
• A Mandatory HMO Licence for properties let to 5 or more people forming 2 or more households sharing facilities.

Letting an unlicensed property where a licence is required can lead to a Rent Repayment Order (RRO) of up to 24 months’ rent (extended under the Renters’ Rights Act 2025), civil penalties of up to £40,000 per offence, and the possibility of being added to the PRS Database as a non-compliant landlord once it is live.

Always check directly with the council where the property is located before advertising.

Final Pre-Tenancy Checklist

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Frequently Asked Questions

When does the Renters’ Rights Act 2025 come into force?

The Act received Royal Assent on 27 October 2025. Its main tenancy reforms (abolition of Section 21, periodic tenancies, pet rights, bidding ban, rent in advance limits) take effect from 1 May 2026. The PRS Database begins a regional roll out from late 2026, the Private Landlord Ombudsman is expected later, and the new Decent Homes Standard becomes enforceable in the PRS from 2035.

What is the minimum EPC rating for a rental property in 2026?

The current legal minimum is band E. Under the Warm Homes Plan published on 21 January 2026, the minimum is set to rise to band C from 1 October 2030, subject to a £10,000 cost cap and limited exemptions.

How often does a landlord need an EICR?

At least every 5 years, or sooner if the previous report specifies a shorter interval. A copy must go to new tenants before move-in, to existing tenants within 28 days of the inspection, and to the local council within 7 days if requested.

Will I have to use Making Tax Digital from April 2026?

Only if your qualifying income (gross trading and property income combined) exceeded £50,000 in the 2024/25 tax year. The threshold drops to £30,000 in April 2027 and £20,000 in April 2028. Limited company landlords are not in scope of MTD for Income Tax, although MTD for VAT may apply separately.

Can I still serve a Section 21 “no fault” eviction notice?

Section 21 is abolished from 1 May 2026 for assured tenancies in England. Notices validly served before that date can still be relied on, but court proceedings must be issued by 31 July 2026, otherwise the notice becomes unenforceable.

Can a tenant keep a pet under the new rules?

Tenants have a statutory right to request a pet in writing. You must respond within 28 days and cannot unreasonably refuse. The Act allows landlords to require the tenant to take out pet damage insurance, with the precise mechanism to be set out in regulations.

Do I need to send the Information Sheet to every tenant?

You must send the Renters’ Rights Act Information Sheet 2026 by 31 May 2026 to every named tenant on an assured or assured shorthold tenancy that started before 1 May 2026. Lodgers do not need a copy. Verbal-only tenancies require a written statement of key terms instead.

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Get Specialist Property Tax Support

The Renters’ Rights Act 2025, Making Tax Digital, the EPC C by 2030 deadline and HMRC’s tightening focus on landlord income mean there is more to manage than ever. Specialist advice typically pays for itself many times over, especially around incorporation, MTD setup, capital allowances, SDLT reliefs and inheritance tax planning.

If you would like a tailored review of your portfolio, book a consultation with our property tax specialists today.

Disclaimer: This article is for general information only and does not constitute legal, tax or financial advice. Rules, deadlines and figures are accurate to the best of our knowledge as of April 2026 based on government publications and may change as further secondary legislation is laid before Parliament. Always seek tailored advice from a qualified solicitor and a specialist property accountant before acting on any of the points discussed.