2026: What’s On the Horizon in the Private Rented Sector?
Published on December 29, 2025 by Sarah Mac
From new tenancy rules to changing tax and energy regulations, 2026 is shaping up to be a year of significant change for private landlords.
Whether you manage a single buy-to-let or a larger portfolio, it’s essential to stay on top of what’s coming. New legal requirements will affect how properties are let, how income is reported, and what standards must be met. Being informed now will help you avoid disruption and stay compliant.
In this article, we’ll highlight three key developments landlords need to prepare for in 2026:
- The phased implementation of the Renters’ Rights Act
- The introduction of Making Tax Digital for property income
- Anticipated updates to energy efficiency standards
The Renters’ Rights Act: Key Changes from May 2026
The Renters’ Rights Act became law in October 2025, but its provisions are being introduced in stages. The first major set of reforms will come into force on 1 May 2026 – with further changes rolling out across the rest of the year.
Here’s what landlords need to prepare for from May:
- Fixed-term Assured Shorthold Tenancies (ASTs) abolished. All new tenancies must be periodic, giving tenants greater flexibility to end the agreement with notice.
- Section 21 notices scrapped. From 1 May 2026, landlords will no longer be able to end a tenancy without providing a reason.
- Written tenancy agreements required. These must be issued before the tenancy begins.
- Rent increases limited to once per year, and only through the correct process using a Section 13 notice.
- Rental bidding banned. Landlords must advertise a rental price and cannot accept higher offers from prospective tenants.
- No blanket bans on tenants with children or those receiving benefits. Landlords must consider all applicants fairly.
2026 Timeline of Implementation
- 27 December 2025: New enforcement and investigatory powers granted to local councils
- January 2026: Standardised tenancy agreement wording to be published
- March 2026: Tenants’ information leaflet released
- 30 April 2026: Final day to serve a valid Section 21 notice
- 1 May 2026: First phase of the Renters’ Rights Act begins
- Spring/Summer 2026: Financial penalties introduced for Category 1 hazards (exact date TBC)
- 31 May 2026: Deadline to issue information leaflet to tenants and notify students if Ground 4A will be used
- 31 July 2026: Final date for possession applications under Section 21
- Late 2026: Launch of the PRS database, requiring landlord registration and property compliance records (phased regionally)
Still to come
A few parts of the Act are awaiting formal start dates:
- Awaab’s Law, introducing deadlines for fixing health hazards such as damp and mould
- The Decent Homes Standard, with possible roll-out from 2035 following further consultation
Read our full breakdown of the Renters’ Rights Act.
Making Tax Digital: What Landlords Need to Do
From April 2026, the first stage of Making Tax Digital for Income Tax will take effect – and landlords will need to get ready.
This Government initiative aims to modernise the tax system by requiring digital record keeping and more frequent reporting. If you’re a landlord with qualifying income, you’ll need to start using HMRC-approved software to manage and submit your returns.
Who’s affected and when?
The rollout is happening in phases:
- From April 2026 – applies to landlords with annual self-employed income over £50,000
- From April 2027 – extended to those earning over £30,000
- From April 2028 – covers landlords with income above £20,000
What will landlords need to do?
If you meet the income thresholds, you’ll be required to:
- Register for Making Tax Digital via the HMRC website
- Use MTD-compatible software to record and submit your property income and expenses
- Submit quarterly updates to HMRC, due on:
- 7 August
- 7 November
- 7 February
- 7 May
- Submit a Final Declaration (similar to a Self-Assessment return) by 31 January each year – this must also be submitted via the approved software
It’s a big shift from the annual return process most landlords are used to. Preparing early – including exploring software options and getting familiar with the new reporting schedule – will help you avoid last-minute stress.
Energy Efficiency Standards – Changes on the Horizon
At present, all rental properties in the private rented sector must have an Energy Performance Certificate (EPC) rating of E or above. This has been a legal requirement for new tenancies since 2018, and for existing tenancies since April 2020.
However, further changes are expected later in 2026, as part of the Government’s wider push to improve the quality and sustainability of housing.
What might change?
Although final details haven’t been confirmed, it’s widely expected that:
- The minimum EPC rating will rise to C
- A phased rollout will be introduced – starting with new tenancies, then existing lets
At the time of writing, no formal implementation date has been announced, but landlords are being strongly encouraged to prepare in advance.
What should landlords do now?
- Review your EPC ratings – check whether your properties meet a higher standard
- Plan ahead for energy upgrades – especially in older properties where changes may be costly or time-consuming
- Watch for official guidance – so you’re not caught out by sudden deadlines
Upgrading your EPC not only helps you stay compliant – it can also make your property more appealing to environmentally conscious tenants and may reduce long-term maintenance and utility costs.
Conclusion: Fresh Landlord Responsibilities Need Fresh Thinking in 2026
The year ahead brings significant change for private landlords. From the first phase of the Renters’ Rights Act, to new Making Tax Digital rules and the anticipated energy efficiency reforms, the regulatory landscape is shifting – and staying compliant will take planning and forethought.
Whether it’s keeping on top of paperwork, responding to new tenancy rules, or preparing your property for future standards, it’s important to have the right support in place.
SRP Inventories helps landlords meet these challenges with confidence, providing:
- Inventories & check-ins – ensuring standards are carefully recorded at the start of a tenancy
- Check-outs – timestamped photographic evidence that supports fair outcomes
- Mid-term inspections – proof of ongoing maintenance and condition
- Targeted compliance checks – including smoke alarms, CO₂ monitors and fire label verification for furnished lets
With a trusted team and detailed reports, SRP can help you protect your investment while keeping pace with changing laws.
Contact SRP today to find out how we can support you in 2026 and beyond.