Making Tax Digital (MTD) for Landlords

What Bristol Landlords Need to Know Before 2026.

The way in which residential landlords report their rental income is due to change dramatically from 2026. The government’s initiative, Making Tax Digital (MTD), will modernise the tax system, changing the way annual Self-Assessment is submitted, with digital records, quarterly updates and an end-of-year declaration.

This means new software, new processes and new deadlines for many landlords, especially those whose portfolios are expanding or who have additional self-employment income.

Below is a clear, landlord-friendly guide to what MTD is, who it affects, and how to start preparing now.

What is Making Tax Digital?

Making Tax Digital is HMRC’s long-term plan to move people away from paper forms and annual tax returns. Instead, anyone who meets the thresholds will need to:

• Keep digital records of rental income and expenses
• Use MTD-compatible software.
• Send quarterly updates to HMRC
• Complete a final year-end declaration

MTD is designed to make your tax more accurate and up to date – but it also means a fundamental change in how landlords organize record-keeping.

Key Dates for Your Calendar

• 6 April 2026

Landlords whose qualifying income is £50,000+ must comply with MTD.

• 6 April 2027

Landlords with qualifying income of £30,000+ are obliged to join the system.

• From 2028 (planned)

Likely extension to those earning £20,000+, subject to legislation and confirmation by HMRC.

Why this matters for Bristol landlords

With rising rents and larger portfolios becoming more common, it’s now easier than ever for landlords to cross the £30,000-£50,000 threshold. Early preparation will make the transition far smoother.

How to Prepare Now

• Check your present rental income and see which threshold you meet.
• Choose MTD-compatible software and become accustomed to recording your income and expenses digitally.
• Keep receipts, invoices, and statements in one place.
• Ask your letting agent to provide you with clear monthly or quarterly statements aligned with MTD reporting.
• Discuss deadlines and best practices with your accountant.
• If you’re near a threshold, then again, voluntarily signing up will let you get ahead.

This article is provided for general information only and reflects our understanding of Making Tax Digital at the time of writing. It does not constitute tax or financial advice. Tax obligations vary depending on individual circumstances, and we recommend landlords seek advice from HMRC or a qualified accountant before making decisions.

Renters’ Rights Bill (Summary of Changes)

 

With the Renters’ Rights Bill now law, the next phase is all about implementation. Timelines are emerging, and while the Government has set out an initial implementation framework, full confirmation of the main tenancy reforms is still to come. Here’s a summary of changes and when based on the latest information available.

Timeline of Changes

• The Renters’ Rights Bill received Royal Assent on 27^th October 2025. Officially becoming law. 

• From 27^th December 2025, enforcement and investigatory powers will begin. 

• In May 2026, the main tenancy reforms are expected to take effect. This will mark the end of Section 21 notices, with all tenancies becoming periodic. There will also be new and expanded possession grounds, limits on taking rent in advance, and rent increases must be served via Section 13. In addition, tenants will gain the right to request pets.  

• By October 2026, the PRS database and Landlord Redress Scheme are expected to launch, and Awaab’s Law will begin its rollout. 

• Between 2027 and 2028, the Ombudsman is expected to become fully operational. 

• Finally, by 2035, the Decent Homes Standard is anticipated to be fully rolled out.  

Final thoughts

While the Renters’ Rights Bill introduces more regulation, it also aims to raise standards across the rental sector. For many landlords who already prioritise compliance and tenant care, the disruption and challenges should be minimal. Of course, some landlords will be more impacted than others, but we are here to help.   

At The Letting Game, we’re here to guide our landlords through every change, ensuring your properties, tenancies, and documentation remains complaint as the Bill is rolled out. 

Renters’ Rights Bill (Rejected Amendments)

The Renters’ Rights Bill is unlikely to receive Royal Assent until after Parliament returns from recess, post 5th November. Several proposed amendments have been rejected, meaning some of the more controversial areas of the bill will remain unchanged. Here are some of the key points

Previous article

What the Latest Rejected Amendments Mean

Pets

Some landlords were hoping the Bill would allow them to insist on tenants taking out pet insurance to protect their property. However, this amendment was rejected. Landlords will not be able to request pet insurance or take an additional deposit for pets, meaning tenants can keep pets without these extra costs. 

Ground 4a – The “Student Eviction Clause”

A proposed extension of Ground 4a to all student properties has been rejected. This means Ground 4a can only be applied to HMOs with three or more sharers. 

What does this mean: 

• For smaller student properties, tenants now have the option to stay indefinitely, provided they give the usual two months’ notice to leave. Because Ground 4a doesn’t apply in these cases, landlords no longer have an automatic right to regain possession at the end of the academic year.
• This change could make it more challenging to guarantee vacant possession for a new group of students each September. For landlords, it introduces greater uncertainty around tenancy planning and turnovers, something to be mindful of when preparing for future lets.  

Re-let Period After Notice to Sell

The Bill rejected a proposal to reduce the waiting period for landlords to re-let a property after serving a notice to sell (Ground 1a) from 12 months to 6 months. Landlords must still wait 12 months before re-letting.

New Grounds for Carers

A new proposed ground that would allow landlords to repossess a property to house a carer for themselves or a family member was rejected.

Guarantors

While some MPs suggested banning landlords from requesting guarantors, this amendment did not make it into the Bill. The only change is that a guarantor’s liability ends if the tenant dies.

Supporting You Through Change

The Bill has been moving through its final stages. On 8 September, the Commons rejected most of the Lords’ amendments. Parliament went into recess on 16 September and will return on 13 October, when the Bill will head back to the Lords.

The back-and-forth between Commons and Lords will continue until both sides agree on the final wording. Only then can the Bill receive Royal Assent and become law.

Even once passed, changes will be introduced in stages, so landlords should expect transitional periods before everything comes into force.

Our mission is to cut through the noise, giving landlords clear, practical updates so you can make informed decisions with confidence.

We stay ahead of the detail so you don’t have to. That means you can focus on running your rental successfully, knowing you’ve got a partner who’s committed to keeping lettings straightforward, transparent, and dependable./

Renters’ Rights Bill (Key Amendments)

 

What Landlords Need to Know 

Back in April, we published a breakdown of the Renters’ Right Bills (RRB), helping landlords get ahead of the coming changes. Since then, several key amendments have been proposed. While the core of the Bill remains the same, these updates bring important changes – particularly around student lets, pets and possession ground.

Previous article

What’s New in the Renters’ Rights Bill?

Pet Deposits Now Allowed

Landlords will now be able to request a 3-week pet deposit in addition to the standard 5-week security deposit. This provides a safety net for potential damage without breaching deposit cap rules.

But: landlords can no longer require tenants to take out pet insurance or reimburse the cost of a policy.

Student Lets: Broader Ground for Possession

The updated Ground 4a now applies to all student properties, not just HMOs. That means more landlords with student tenants can reply on this route to regain possession for the next academic year.

Councils Entry Without Notice

Local councils will be able to enter rental properties without notifying the landlord, if they suspect a breach of the upcoming new database rules.

This underscores the importance of ensuring your compliance is airtight and that your property is properly registered once the system is live.

Supporting You Through Change

As always, we’re here to guide you through the changes and help keep your property compliant.

Boiler Upgrades and PAT Testing

 

Future-Proofing Your Property: What Landlords Need to Know About Boiler Upgrades and PAT Testing 

At The Letting Game, we believe in doing lettings the right way, staying one step ahead, keeping things transparent, and helping landlords make smart, sustainable decisions. With important regulatory updates on the horizon and current licensing obligations in place, here’s what you need to know to stay compliant and could help your property run more efficiently. 

 

PAT Testing: A Legal Must for Licensed Properties

If your property is licensed – whether it’s an HMO, Additional, or Selective licence then Portable Appliance Testing (PAT) is a mandatory requirement. 

What does that mean in practice? If you’re providing any electrical appliances like a fridge, oven, microwave, lamps or similar – a PAT test must be completed every 12 months to ensure tenant safety and to remain compliant with your licensing conditions. 

If you’re wondering why it’s necessary, here’s the key clause from Bristol City Council’s licensing conditions: 

“Keep electrical appliances and furniture made available in the house in a safe condition and supply to the Council, on demand, a written declaration verifying the safety of the appliances and furniture.” You can read more here.  

Without a current PAT certificate, you can’t verify this safety, which means a PAT is not just best practice, but a mandatory requirement. 

Upgrading Your Boiler? Consider a Heat Pump

With the Minimum Energy Efficiency Standards (MEES) now expected to come into force between 2028 and 2030, there’s growing pressure for landlords to improve their properties’ EPC ratings. If you’re planning a boiler replacement, now is the time to think green. 

Heat pumps are a future-friendly alternative to traditional gas boilers. Not only are they more energy-efficient and better for the environment, but they could also help your property meet incoming EPC requirements. 

Even better, recent updates to the Standard Assessment Procedure (SAP) mean that EPC assessors can now take a more accurate view of a property’s energy efficiency. Modern insulation and heating methods are better recognised, and assessors can now use supporting documents – such as invoices or contractor statements – as evidence of works completed. This is a real step forward from the old approach, where lack of access (e.g. to a loft) meant assessors had to assume no insulation was present. 

Good news: The government’s Boiler Upgrade Scheme is still available, offering up to £7,500 in grant funding to help landlords make the switch to a low-carbon heating system. 

Apply for the Boiler Upgrade Scheme 

And finally, the previous rule that restricted heat pump installations within 1 metre of a property boundary has been removed, making it easier than ever to go green without planning headaches. 

Renters’ Rights Bill (latest)

 

What Landlords Need to Know 

We’re committed to keeping our landlords informed, supported, and ahead of the curve. As the Renters’ Rights Bill (RRB) progresses through Parliament, we want to provide a clear breakdown of what’s coming and what it means for you. 

These reforms are significant—but with the right preparation, they don’t need to be stressful. Here’s what you need to know, straight from our compliance experts. 

Note: All details are accurate at the time of writing. The Bill may still be amended before becoming law. 

When Is It Happening?

The expected implementation date is Autumn 2025. From Day 1, all existing and new tenancies will be subject to the new rules, so it’s important to plan now.

Tenancy Agreements: A Shift to Periodic

• All tenancies will become periodic from the start—there will be no fixed terms transitioning into rolling contracts. 
• You won’t need to re-issue existing tenancy agreements, but you will need to serve a formal notice to tenants within one month of the Bill going live, explaining the change. 
• Student HMO landlords will still be able to gain possession of the property for the next academic year by using Ground 4a: 
• You must state your intention to use Ground 4a to regain possession for the next academic year. (For example, by stating this in your Tenancy Agreement.) 
• Tenancy Agreements must not be signed more than 6 months in advance of the start date to rely on Ground 4a. 
• For the 2025–26 academic year, a notice served within one month of the Bill implementation will enable use of Ground 4a. 

(Ground 4a – “A HMO is let to full-time students and is required for a new group of students in line with the academic year. Cannot be used if the tenancy was agreed more than 6 months in advance of the tenancy starting (i.e. the tenant moving in)”. 

Important: Tenancy agreements must be signed before rent is requested. This means an agreement is legally binding whether the rent has been paid or not. We’re currently working with our pre-tenancy platform to manage any potential risks in this area.

Section 8 Grounds – What to Expect 

Ground	Notice Period	Description	Notes
1	4 months	Landlord/family moving in	Can’t serve until month 8. No letting for 12 months. Not for company/trust landlords.
1a	4 months	Selling the property	Same notes as above. Marketing before notice service is fine.
4a	N/A	Student HMO turnover	Must be an HMO with all tenants as students.
8	4 weeks	3+ months’ arrears (Mandatory)	Fast-track mandatory ground.
10	4 weeks	Any arrears (Discretionary)	Tribunal decides based on context.
11	4 weeks	Persistent arrears (Discretionary)	Repeated late payments.

Other Key Reforms: Pets, Standards & Registration 

• All landlords must join a new Ombudsman scheme, even if using an agent. Expect a registration fee.
• A new Private Rented Sector database will help tenants view compliant landlords and assist councils in enforcement. 
• Tenants will have the right to request a pet. Landlords can only decline for a valid reason (e.g., lease restrictions). 
• Pet insurance may be requested as a condition of pet approval. 
• The Decent Homes Standard will now apply to PRS properties, alongside Awaab’s Law, which sets strict timelines for resolving health-related hazards. 

Supporting You Through Change

We’ll continue to support you through every step of this transition, ensuring your properties and processes are fully compliant. 

If you have any questions or need help reviewing your tenancy processes, just get in touch. We’re here to help. 

 

Alexandra Drake
Compliance and Policy Lead
The Letting Game 

Risk Assessments for Residential Communal Areas

Staying on top of health and safety in your rental property isn’t just about ticking boxes, it’s about protecting your investment and keeping tenants safe. That’s why we’ve partnered with BNS, experts in block management, to bring you this essential guide to risk assessments for communal areas.

From trip hazards to faulty fire doors, risk assessments help keep your property compliant and well-maintained. In this newsletter, we’re breaking down why they matter, who’s responsible, and common mistakes to avoid. Plus, BNS clears up the difference between a standard risk assessment and a fire risk assessment, so you know exactly what’s required.

Why are risk assessments important for homeowners?

If you’re a homeowner, landlord, or tenant, risk assessments in shared spaces (often referred to as health and safety audits) are essential to the safety and compliance of your property.

Risk assessments aim to identify potential risks, helping to protect the safety of residents and visitors.

A risk assessment carried out by an experienced professional should also ensure you are compliant with current health and safety regulations.

Common mistakes people make when conducting risk assessments

To be an effective assessor, knowledge of building regulations and British standard guidance for fire safety and general safety is required.

Conducting a risk assessment without this experience is a mistake that can put lives and property at risk.

Another common mistake is the potential to become “risk blind”.

If an assessor regularly visits the building or has previously conducted a risk assessment on the property, the potential to overlook risks increases.

BNS is a Bristol-based property services company specialising in residential and commercial property management, health and safety, facilities management and building maintenance.

Neighbourhoods to Watch

Bristol is a city full of exciting contrasts, blending rich history with modern regeneration. As rental demand grows and new developments take shape, we look at some of the areas that could be worth watching in 2025—whether you’re a tenant searching for your next home or an investor looking for opportunities. 

Here’s a look at some neighbourhoods that might be on the rise, driven by factors like growing rental demand, investment potential, and regeneration projects.

 

 

St Philip’s Marsh: A Future Mixed-Use Destination

Once an industrial hub, St. Philip’s Marsh is set for a major transformation over the next 10-20 years, bringing new homes, businesses, and green spaces to the area.

• Long-Term Redevelopment – Plans aim to create a sustainable, mixed-use neighbourhood with homes, workplaces, and community infrastructure.
• Green & Sustainable Design – Expect new public green spaces, improved walking and cycling routes, and climate-friendly infrastructure.
• New Business & Job Opportunities – The area will support existing businesses while attracting new industries in creative, commercial, and entertainment sectors.

As St. Philip’s Marsh continues to evolve, it’s shaping up to be an exciting location for those looking to invest in a growing part of the city. To learn more about the redevelopment plans, visit Bristol City Council’s official page.

Totterdown: A Magnet for Young Professionals

Famous for its colourful houses and artistic energy, Totterdown is an increasingly popular choice for renters and buyers. Here’s what makes it a neighbourhood to watch:

• Affordable Housing: Prices remain competitive despite rising demand.
• Lively, Creative Community: Independent businesses, an artsy feel, and a strong sense of local spirit give Totterdown its unique character.
• Convenient City Access: Just a short walk from Temple Meads, Totterdown offers an easy balance of city life, and a more relaxed neighbourhood feel.

We love Totterdown’s artistic charm and close-knit community—it really captures what makes Bristol such a vibrant place to live. Explore the area more in this area guide.

Fishponds: A Family-Friendly Favourite

Fishponds strikes the perfect balance between suburban tranquillity and city convenience. As the area continues to grow in popularity, here’s why it’s worth keeping an eye on:

• Affordable Homes: Offering competitive prices compared to more central areas, Fishponds is an attractive option.
• Green Spaces & Amenities: Parks, good schools, and plenty of local shops make it a practical and pleasant place to settle.
• A Growing Community: With a mix of long-time residents and newcomers, Fishponds has a friendly, welcoming atmosphere.

With its balance of affordability, green spaces, and strong community feel, Fishponds could be an area to watch as more people look for family-friendly living options.

Easton: A Cultural Hotspot on the Rise

Easton has long been one of Bristol’s most diverse and creative areas, and its popularity continues to grow. Here’s what makes it stand out:

• Affordability: While prices are rising, Easton still offers relatively good value compared to other parts of Bristol.
• Vibrant Local Scene: A lively mix of markets, independent businesses, and community events give Easton its distinctive character.
• Regeneration & Growth: Ongoing investment is set to enhance the area further, boosting property values and rental demand.

For those seeking a lively, community-driven area with strong investment potential, Easton remains a top choice. Explore the Easton more in this area guide

Brislington: Suburban Charm with City Convenience

With its mix of modern developments and established residential areas, Brislington is gaining traction as an attractive place to live. Here’s why:

• Suburban Appeal: With quieter streets and green areas, it’s an option for those looking for space without a big price tag.
• New Developments: Recent and upcoming housing projects are adding to the area’s appeal for renters and buyers.
• Capital Growth Potential: As more people seek affordable yet well-connected locations, Brislington is becoming a stronger option for buyers and renters.

Brislington’s mix of suburban charm and good transport links makes it an increasingly attractive choice for those looking for a balance between city life and a quieter pace.

Southmead: Regeneration & Opportunity

Southmead is undergoing a wave of regeneration, making it a neighbourhood with real potential. Here’s why it could be a place to watch in 2025:

• Ongoing Regeneration: Major improvements to housing and infrastructure are making Southmead a more attractive place to live.
• Affordable Housing: Compared to other parts of Bristol, Southmead offers relatively lower house prices, making it a consideration for those looking for value.
• Proximity to Employment Hubs: With its proximity to the NHS, aerospace industry, and other key employers, Southmead is well-placed for professionals looking for easy commutes.

Southmead is one to watch as it develops into a more desirable place to live and work. Learn more about Southmead’s future here.

Bristol Rental Market 2025

As we step into 2025, Bristol’s rental market is once again attracting attention. At The Letting Game, we view this as an opportunity to reflect on how we can contribute positively to a sector that is continually evolving.

 

 

What’s Driving Demand in Bristol?

Bristol remains one of the UK’s most desirable rental markets, attracting professionals, families, and students. The city’s unique culture, dynamic job market, and high quality of life make it a relocation magnet. Key factors contributing to this growing demand include:

• Population Growth: Bristol continues to welcome new residents, thanks to its strong economy and cultural appeal.
  
• Professional Relocation: The rise of remote and hybrid work has made Bristol an attractive relocation destination for professionals seeking a balance of city life and green spaces.
  
• Student Demand: Thousands of students arrive every year, ensuring a steady demand for rental properties and providing landlords with opportunities in this dependable market segment.

We aim to ensure that both landlords and tenants enjoy a positive and enriching experience, no matter how the market shifts.

The Impact of the Renters’ Rights Bill

The Renters’ Rights Bill 2024-25 is set to reshape the lettings landscape, aiming to enhance tenant protections and promote fairness. As a landlord, understanding and adapting to these changes is essential for maintaining a competitive edge.

Key updates include:

• Abolition of Section 21 ‘No-Fault. Evictions’: Landlords will no longer be able to evict tenants without a valid reason, providing greater security for renters.
  
• Limitations on Upfront Fees: Landlords will be restricted on demanding excessive upfront payments, capping advance rent to one month’s worth.
  
• Regulation of Rent Increases: Rent increases will be limited to once per year and must align with market rates, preventing sudden and unaffordable increases. Tenants will have the right to challenge any increases they believe to be unfair, ensuring greater transparency and accountability.
  
• Pet-Friendly Tenancies: Tenants will have the right to request permission to keep pets, which landlords cannot unreasonably refuse, fostering more pet-friendly accommodations which would attract a broader tenant base.

On the 14th of January, the Bill reached an important milestone as it completed its report stage and third reading in the House of Commons. As mentioned above a significant amendment was approved, which will limit landlords to requesting only one month’s rent in advance, along with a security deposit of up to 5 to 6 weeks’ rent. The Bill now progresses to the House of Lords, where it will undergo further evaluation. You can see the current stage on the UK Parliament site.

Thriving in a Competitive Market

Bristol remains a vibrant investment opportunity. The city’s growing population and diverse economy position it as a prime location for property investment. To thrive in the Bristol rental market 2025, landlords need to stay informed, be adaptable, and consider strategies such as:

• Exploring new areas for investment
  
• Considering eco-friendly property upgrades
  
• Maintaining strong landlord-tenant relationships

Looking Ahead with Purpose

Bristol’s rental market in 2025 presents both opportunities and challenges. At The Letting Game, we believe lettings are more than just transactions. We believe that by fostering meaningful relationships and staying ahead of market trends, creating thriving and sustainable communities.

For related information, read last months article “What will 2025 hold for Bristol landlords?”

Impacts of the The Autumn Budget on the Bristol rental market

On the 18^th  of September, Rachel Reeves delivered the first labour budget in 14 years. A budget that needed to underpin the promises made during the election campaign and deal with the pressures on the public purse. Some of the biggest implications come from the need to raise taxes without touching the employees’ wage slips. Some of the biggest headlines for landlords include:- 

A rise in stamp duty for additional properties

As of 31^st October 2024, the Stamp Duty Land Tax (SDLT) rate on additional properties, such as buy-to-lets, was raised from 3% to 5%. For Bristol landlords, this means higher upfront costs when purchasing rental properties, especially for those expanding portfolios. So as an example, buying a £200,000 property means stamp duty increases from £6,000 to £10,000. 

Capital Gains Tax Adjustments for Property Investors

While many anticipated a substantial increase, the rates on residential properties remain aligned with other assets. However, there are new rates that impact non-residential gains, with Capital Gains Tax rates rising to 18% for basic-rate taxpayers and 24% for higher-rate taxpayers. This alignment simplifies the CGT landscape but may still encourage landlords to be more cautious with portfolio sales, especially in high-growth property areas like Bristol, where selling a property could incur a more substantial tax.

Digital and Tax Compliance Commitments

Landlords with annual rental income exceeding £50,000 must transition to Making Tax Digital (MTD) for Income Tax by 2026, with thresholds extending to £30,000 by 2027. At The Letting Game, we are committed to supporting landlords through this digital transformation, ensuring tax reporting remains hassle-free.

Impacts of the Renters Rights Bill on the Bristol rental market

The new government’s Renters’ Rights Bill is set to reshape the rental landscape. Following rapid legislative progress, the bill is expected to gain Royal Assent and become law by Spring 2025. Key provisions include:

• Abolishment of section 21s the so-called “no-fault” eviction 
• The end of fixed-term tenancies effectively creating periodic rolling tenancies 
• The end of bidding wars – the published rent in the advert being the highest you can ask
• Lifting blanket bans on pets, children or tenants claiming benefits 
• A new mandatory rental database of landlords 
• The Decent Home Standard to be applied to the private rental sector 
• No more rent in advance 

For a bit more information on these, read our article on the “Renters’ Rights Bill.”  

The Bristol market is still strong

Even though 2024 has been far more challenging than 2023 we still believe Bristol’s rental market is a good investment. Rents continue to grow and we aren’t expecting that to change as we move into 2025. At The Letting Game we are dedicated to making it easier for our landlords. With legislation like the Renters Rights Bill we’ll look at how we can make our landlords’ lives easier.  

If you are considering turning your property into a rental, or are looking for a new letting agent to partner with – then just drop us an e-mail.