Making Tax Digital for Income Tax

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Making Tax Digital for landlords: who, when and how

Making Tax Digital for Income Tax began on 6 April 2026 for qualifying income over £50,000; £30,000 follows in April 2027 and £20,000 in April 2028. What counts, quarterly updates and joint owners.

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What can landlords be fined for in England? A checklist

Every penalty a private landlord in England can face, with the official maximum for each: the Renters' Rights Act's £7,000 and £40,000 civil penalties, rent repayment orders of up to two years' rent, deposits, fees, right to rent, gas, electrics, alarms, energy ratings and licensing. Maxima only, from GOV.UK and the legislation; councils set their own starting points.

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Landlord insurance: is it a legal requirement, and what does it cover?

No law makes a landlord in England buy insurance, but your mortgage, your lease and your existing policy may. What landlord policies usually cover, what they leave out, and what you cannot pass to the tenant.

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Selling a home that is let: with the tenant in place or empty

Sell with the tenant staying, or empty. Without the tenant's agreement, ground 1A needs four months' notice and cannot be used in the first year. Plus the EPC and the 60-day tax deadline.

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Capital gains tax 60-day report

When you sell a UK home that is not your main home and owe capital gains tax, you must report and pay it to HMRC within 60 days of completion.

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Client money protection (CMP)

Cover that repays landlords and tenants if an agent loses or misuses money it holds for them. Compulsory for agents in England that hold client money.

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Council tax liability

Who must pay council tax on a home. Usually the tenant living there; the owner for an HMO, an empty home or where nobody lives there as their main home.

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Ground rent

A yearly payment a leaseholder makes to the freeholder under the lease. For most new long residential leases since 30 June 2022 it is limited to a peppercorn (nothing).

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Leasehold

Owning a home for a fixed number of years under a lease from the freeholder. Most flats in England are leasehold.

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Lodger

Someone who rents a room in the home the landlord lives in and shares living space with them. A lodger is not an assured tenant and has far fewer rights.