The Renters’ Rights Act received Royal Assent on 27 October 2025. The Act introduces significant changes to tenancy structures, eviction rules, and landlord obligations. While implementation dates are still to be confirmed, some measures are expected to take effect as early as Spring 2026.

Key Changes to Be Aware Of

• End of Section 21 ‘no-fault’ evictions, with all assured tenancies moving to periodic agreements.

• A revised set of fair possession grounds, balancing security for tenants with the ability for landlords to regain their property when reasonable.

• Protection against “backdoor evictions” where excessive rent increases are used to force a tenant out.

• A new Private Rented Sector Ombudsman to resolve complaints quickly and fairly, with binding outcomes.

• A Private Rented Sector Database to help landlords understand their obligations and demonstrate compliance — and help tenants make informed rental decisions.

Additional Measures

• Right to request a pet, which landlords must consider and cannot unreasonably refuse.

• The Decent Homes Standard will now apply to the private rented sector.

• Awaab’s Law timeframes introduced for tackling serious hazards in rental properties.

• It becomes illegal to discriminate against tenants with children or those receiving benefits.

• Rental bidding will be banned — landlords must advertise a rent and cannot accept offers above it.

• Stronger enforcement powers for local authorities, including expanded penalties.

• Rent repayment orders strengthened, with higher penalties and application to superior landlords.

What to do now:
Begin reviewing tenancy agreements, rent review processes, pet policies, and property conditions so you’re prepared ahead of implementation.

MTD for Income Tax: Guidance for Digitally Excluded Individuals

HMRC has published new guidance on applying for an exemption from Making Tax Digital (MTD) for Income Tax. To be exempt, HMRC must agree that you are digitally excluded.

Who May Qualify for Digital Exclusion

Individuals may be considered digitally excluded due to:

• Age

• Disability

• Religious beliefs

• Location

• Or any reason that genuinely prevents the use of digital systems

However, HMRC has confirmed that the following reasons alone will not qualify:

• Preferring to file paper returns

• Being unfamiliar with accounting software

• Having very few digital records

• Taking extra time or cost to use digital tools

How to Apply for Digital Exclusion

You (or someone representing you) must contact HMRC:

Phone: 0300 200 3310

Write to:
Self Assessment
HM Revenue and Customs
BX9 1AS
United Kingdom

Use the title:
‘Making Tax Digital for Income Tax – digitally excluded application’

Information to Include in Your Application

• Name, address, and National Insurance number

• How you currently complete your tax return

• Why you believe you are digitally excluded, with supporting details

• Whether you use an accountant or representative

• Any additional needs or support requirements

HMRC should respond within 28 days, and there is a right to appeal if they refuse.

If you are already digitally excluded for MTD for VAT, you can apply using the same contact details. HMRC will review and confirm continued exemption if circumstances have not changed.

Need Support? We’re Here to Help.

If the Renters’ Rights Act or MTD changes may affect you, we can:

• Review your tenancy documentation

• Help prepare for upcoming legal changes

• Assess whether digital exclusion applies and guide the application

• Support with MTD setup or alternative filing arrangements

Get in touch

We’ll help you plan your next steps with clarity and confidence.

Categories: Insights