April and May 2026 were the most compliance-dense weeks the private rented sector has seen. In a 60-day window, five separate legal obligations converged, three with financial penalties attached. All five deadlines have now passed, so this page is a record of what changed and a checklist for confirming you dealt with each one.
Here is the complete list, and when each fell due:
- Register for Making Tax Digital, deadline: 6 April 2026 (passed)
- Serve any pending Section 21 notices, last valid date: 30 April 2026 (passed)
- Issue the Renters' Rights Act Information Sheet to all existing tenants, deadline: 31 May 2026 (passed)
- Review the air-to-air heat pump BUS grant, launched April 2026 and still open
- Book EPC upgrade works, assessor shortage warning from NRLA
This article covers the action each one required. The proposed EPC C standard for 2030 sits behind all of it as the long-term backdrop.
The April 2026 Deadline Summary
| Obligation | Deadline | Penalty for missing |
|---|---|---|
| Register for Making Tax Digital | 6 April 2026 (passed) | Late filing penalties: from £30/day |
| Section 21 notice (last chance) | 30 April 2026 (passed) | S21 served after this date = void |
| RRA Information Sheet to all tenants | 31 May 2026 (passed) | Up to £7,000 civil penalty |
| Air-to-air heat pump BUS grant | April 2026, still open | No penalty, but first-come access |
| EPC upgrade bookings | No fixed date | Assessor shortage risk growing |
1. Making Tax Digital Started 6 April, Are You Registered?
Deadline passed
Since 6 April 2026, Making Tax Digital for Income Tax (MTD for IT) has been mandatory for landlords with gross annual rental income over £50,000. This is not optional.
What you need:
- A free account with HMRC-approved MTD software (FreeAgent, Xero, Sage, Landlord Studio, or similar)
- Digital records of all rental income and property expenses from 6 April 2026 onwards
- Quarterly digital submissions to HMRC (instead of a single annual Self Assessment return)
The EPC angle: If you are making EPC upgrade improvements to your rental properties, how you categorise those costs in your MTD software matters. Capital expenditure (improvements) is treated differently to revenue expenditure (repairs and maintenance), and getting this wrong will either over-claim deductions you aren't entitled to, or under-record the capital you'll offset against Capital Gains Tax when you sell.
Read our complete guide: Making Tax Digital for Landlords: How to Record EPC Improvement Costs Correctly →
If you have income between £30,000 and £50,000: MTD is mandatory from April 2027, but registering early gives you a year to bed in your processes before it becomes compulsory.
2. Section 21 Was Abolished on 1 May
Deadline passed
At midnight on 30 April 2026, the right to serve a Section 21 ('no-fault') eviction notice ended permanently. Since 1 May 2026, the Section 21 procedure no longer exists in law. All new tenancies automatically become Assured Periodic Tenancies (APTs), and evictions must follow Section 8 mandatory grounds.
Where that leaves you:
- A valid Section 21 notice served before the cut-off remains enforceable in court, but you cannot re-serve it if it is found invalid
- No new Section 21 notice can be served
- Any fixed-term tenancy in a property where you plan to sell or carry out EPC upgrade works now runs on the Section 8 route
The EPC angle: Many landlords with EPC F or G-rated properties were relying on Section 21 as an exit mechanism, regaining possession, then either upgrading or selling. That window has closed. You now need Section 8 Ground 1A (genuine intention to sell) with a 4-month notice period, or you upgrade the property while the tenant remains in situ.
Read our full analysis: Section 21 Abolished and EPC: What Changes on 1 May 2026 →
Strategic decision guide: Should You Sell or Upgrade Your EPC Non-Compliant Property? →
3. Renters' Rights Act Information Sheet, Deadline Was 31 May
Deadline passed
On 20 March 2026, the government published a new mandatory obligation: all private landlords in England had to serve the official Renters' Rights Act Information Sheet on every existing tenant before 31 May 2026. If you have not served it, you are in breach now and should serve it immediately.
This is a government-produced document (available to download from gov.uk) that explains tenants' new rights under the Renters' Rights Act 2025, including the abolition of fixed-term tenancies and the new eviction grounds.
The penalty for having missed the deadline: Up to £7,000 civil penalty for first breach. Repeat non-compliance can attract penalties up to £40,000 and a criminal record.
Key serving rules:
- You can serve via email (as an attachment, not a link), post, or hand delivery
- Keep a written record of when and how you served it (email delivery confirmation works)
- If you use a letting agent, your agent must serve it independently, their service does not absolve you of your own obligation
- The document must be the current official version from gov.uk
Complete step-by-step guide: Renters' Rights Act Information Sheet: How to Serve It Before the Deadline →
4. Air-to-Air Heat Pump Grant: £2,500 Available for Landlords
Launched April 2026, still open
Since April 2026, the Boiler Upgrade Scheme (BUS) expands to cover air-to-air heat pumps (sometimes called warm air heat pumps), not just the air source and ground source heat pumps it previously covered.
Air-to-air units are cheaper to install than air source heat pumps (typical cost: around £4,000–£5,500 before the grant), and they work without a wet central heating system, which makes them accessible for flats, leasehold properties, and HMOs that would struggle with a standard ASHP installation.
Grant amount: £2,500 per property, paid directly to your MCS-certified installer and deducted from your bill.
Important EPC note: Under the current RdSAP methodology, an air-to-air unit does not count as the primary heating system (because it does not supply hot water or radiators). This means installing one is unlikely to shift your EPC band on its own, unless it is replacing direct electric heaters. However, under the Home Energy Model (HEM), now expected in the second half of 2027, heating system metrics are proposed to be assessed differently.
Full guide: Air-to-Air Heat Pump Grant for Landlords: BUS £2,500 Explained →
5. Plug-In Solar Became Legal on 15 April, A New Option for Landlords
Legal since 15 April 2026
BS 7671 Amendment 4 came into force on 15 April 2026, providing the safety and wiring standard framework for plug-in solar kits (also called balcony solar or Balkonkraftwerk) in the UK. Kits at up to 800W can be used legally, plugged into a standard socket, with no planning permission required for most properties.
Typical cost: £400–£500 for a 2-panel setup. Expected energy bill saving: £70–£110 per year.
EPC impact: An 800W plug-in kit will not shift your EPC band under the current RdSAP methodology. The saving is real for tenants, but it will not appear as a meaningful uplift on your certificate.
The Renters' Rights Act angle: Under the RRA, landlords cannot unreasonably refuse a tenant's request to install a reversible, portable improvement. Plug-in solar kits are a prime example, if your tenant asks, you are likely obliged to allow it.
Full guide: Plug-In Solar for Landlords: EPC Impact and 2026 Legal Changes →
The EPC Backdrop: Just Over Four Years to October 2030
All five of the obligations above sit against a longer horizon. The government has proposed that every privately rented property in England and Wales reach EPC C by 1 October 2030, with the maximum civil penalty rising to £30,000. Neither is law: the minimum in force is band E and the maximum MEES penalty in force is £5,000 in total per property. Government must take powers through an Act of Parliament, then lay a statutory instrument amending the 2015 Regulations, and no such instrument has been laid.
According to EPCGuide's analysis of 27.6 million domestic EPC certificates covering 19.7 million homes, 49.6% of all homes in England and Wales currently sit below band C, so a large share of the rental stock has work to do if the proposed standard arrives.
The assessor shortage warning: On 30 March 2026, the NRLA published a formal response to the government's HEM consultation, warning of a "retrofitting skills gap" that could prevent EPC reforms from being achieved on time. NRLA chief executive Ben Beadle stated: "If it doesn't address the 'retrofitting skills gap', the shortfall in those retrofitting professionals qualified to uphold EPC benchmarks, its changes to energy efficiency benchmarks are unlikely to succeed."
The practical implication: as we approach 2027, 2028, and 2029, the demand for qualified Domestic Energy Assessors (DEAs) will significantly outstrip supply. Appointment lead times will lengthen, and costs will rise. Landlords who begin the upgrade and assessment process now will be better placed, in timeline and cost, than those who wait.
Find an accredited assessor: How to Choose a Reliable EPC Assessor: A Landlord's Checklist →
Estimate your upgrade costs: Free EPC Cost Estimator by Property Type → Check available funding: Which Grants Do You Qualify For? →
Frequently Asked Questions
Does Section 21 abolition affect my EPC compliance obligations?
Not directly, EPC compliance requirements are governed by MEES regulations, not the Renters' Rights Act. However, S21 abolition removed a practical mechanism landlords used to gain possession before selling or upgrading. Since 1 May 2026 you either work around the tenant in situ or use Ground 1A (intention to sell). See our S21 + EPC exit strategy guide for the full analysis.
Did I need to do anything to my EPC in April?
MEES requires EPC E or above, so an E rating is legal to let. If your property is F or G and you have tenants in situ, you are non-compliant unless a valid exemption is registered on the PRS Exemptions Register, and you should take immediate action. If your property is D or E you are compliant today. The band C standard for 2030 is a government proposal rather than law, but booking upgrade works now is advisable given the growing assessor shortage.
What happens if I miss the RRA Information Sheet deadline?
A local authority can issue a civil penalty of up to £7,000 for first breach. If you are already the subject of a Rent Repayment Order, or have a history of non-compliance, the financial exposure is higher. Serve the document now and keep proof that you did.
Does MTD for Income Tax apply to all landlords from 6 April?
No. The threshold that took effect on 6 April 2026 is £50,000 gross rental income. If your gross income is between £30,000 and £50,000, MTD becomes mandatory from April 2027. Below £30,000, a later date will be confirmed. Note: gross income means total rent received before expenses, not your taxable profit.
This article was published on 1 April 2026 and last updated on 19 August 2026. The April and May 2026 deadlines described above have passed. The EPC C standard for 2030 and the higher cost cap and penalty remain government proposals, dependent on primary legislation and a statutory instrument that have not been made.