The professional body
for the property sector

Sole traders and landlords with qualifying income over £50,000 should now be using Making Tax Digital for Income Tax (MTD), and further deadlines in 2027 and 2028 will bring many more agents, property owners, and businesses into the new system. MTD requires affected taxpayers to keep digital records and submit quarterly updates to HMRC using compatible software.

New analysis has shown that the average UK house now costs 1.7 times as much as the average flat, the greatest disparity since records began. The findings underline the growing impact that leasehold complexity, service charges, ground rent, and uncertainty around reform are having on buyer confidence, especially in England and Wales where flats are most sold on a leasehold basis.

From 2031, privately rented non-domestic buildings over 1,000 sqm in England and Wales will be expected to meet EPC B, where it is cost-effective. Buildings below 1,000 sqm are expected to remain as the current minimum EPC E. The Department for Energy Security and Net Zero (DENZ) has stated the changes will only take effect after Parliament has passed secondary legislation.