The Renters’ Rights Act came into force on 1 May 2026 and represents the biggest change to renting in England for a generation. All landlords must be ready, as the new rules apply to both new and existing tenancies from day one.
The most important change is the abolition of Section 21, meaning landlords will no longer be able to end a tenancy without a valid statutory reason. All assured shorthold tenancies will automatically become assured periodic tenancies, removing fixed terms and increasing tenant security.
Landlords will need to review eviction processes, ensure they understand the new grounds for possession, and update internal procedures accordingly. Note that the official Renters’ Rights information document must also be provided to tenants by 31 May 2026, or risk fines.
If it has not already been done, now is the time to audit tenancy agreements, check compliance records, and seek professional advice to ensure a smooth transition under the new legal framework.
HMRC have updated guidance on UK VAT refunds for non-UK businesses in a VAT group. Revenue & Customs Brief 10 (2026) explains changes to how non-UK businesses in a VAT group should make future UK VAT refund claims and the transitional arrangements. It also explains how to ask HMRC to reconsider claims made since 1 January 2021 that have been refused.
Mayors across England are to be given the power to charge a tourist tax on overnight stays which would apply to British and foreign visitors alike.