Making Tax Digital: What Landlords Need to Know

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Making Tax Digital: What Landlords Need to Know

If you're a landlord in the UK, Making Tax Digital (MTD) is something you’ll want to be aware of — especially with the need to be paper-free by April 2026.

While the changes have been delayed several times, the government’s aim is clear: to move away from annual paper returns and bring the tax system into the digital age.

What is Making Tax Digital?

MTD is HMRC’s initiative to digitise tax reporting, making it easier for individuals and businesses to get their tax right.

For landlords, it means keeping digital records of rental income and expenses, and sending quarterly updates to HMRC using compatible software.

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The Current State of Leasehold Reform

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The Current State of Leasehold Reform

As of 31st January 2025, significant reforms under the Leasehold and Freehold Reform Act 2024 came in, bringing important changes for leaseholders and landlords across England and Wales.

The Reformed Provisions Already in Force

  • Since 24 July 2024:

    • New rules were introduced for rent charge arrears.

    • Landlords can no longer recover legal costs via the service charge unless a lease explicitly allows it.

    • Section 125 of the Building Safety Act 2022 was repealed, removing previous rules on remediation costs from insolvent landlords.

    • Stronger notification requirements were introduced in the event of landlord insolvency for higher-risk buildings.

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Commonhold: A New Way to Own Flats in England and Wales

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Commonhold: A New Way to Own Flats in England and Wales

The government is moving towards a major reform in how flats are owned, with the goal of ending new leasehold ownership for flats altogether. The proposed alternative? Commonhold — a type of ownership that’s familiar in other parts of the world but still rare in the UK.

While the government is still consulting on the details, here's what we know so far.

What Is Commonhold?

Commonhold is a type of freehold ownership designed specifically for flats. Unlike leasehold, there’s no expiring term, no ground rent, and no third-party freeholder. Instead:

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The Renters' Rights Bill: The End of Fixed-Term Tenancies and Changes to Rent Increases

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The Renters' Rights Bill: The End of Fixed-Term Tenancies and Changes to Rent Increases

The Renters’ Rights Bill proposes significant changes to the private rented sector, including the abolition of fixed-term tenancies. This shift means tenants will have greater flexibility, but it also presents potential challenges for landlords. Additionally, changes to how rent increases are handled will impact both parties.

What Does the End of Fixed-Term Tenancies Mean?

Under the proposed changes, all tenancies will become open-ended, meaning tenants can leave at any time as long as they provide two months’ notice. This means that, in theory, a tenant could move in and immediately serve notice, leaving after two months.

When similar changes were introduced in Scotland in 2017, some tenants took advantage of this flexibility

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The Renters' Rights Bill: The Abolition of Section 21

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The Renters' Rights Bill: The Abolition of Section 21

What is Section 21?

Section 21 is a legal provision in the Housing Act 1988 that allows landlords to evict tenants in England without providing a reason, as long as the correct process is followed. This is often referred to as a ‘no-fault eviction.’

Under Section 21, landlords must give tenants at least two months’ notice in writing. If the tenant does not leave after this period, the landlord can apply for a possession order through the courts.

Section 21 was introduced to encourage investment in the private rented sector (PRS) by giving landlords confidence that they could regain possession of their properties when needed. Section 21 evictions have generally been faster and

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