Landbay survey of 2,000 landlords finds almost 80 percent fear further tax rises in today’s Budget, with 22 percent delaying purchases and 16 percent pausing remortgages, though 34 percent still plan to buy more property.
Spencer West partner Lisa Wilson has urged the Chancellor to cut stamp duty on additional properties in the 28 October Budget to clear a backlog of unsold ex-rental homes left empty after the pre-deadline Section 21 sell-off.
Chancellor John Healey will leave Capital Gains Tax rates unchanged in the 28 October Budget, sparing higher-rate landlords an extra £11,911 and additional-rate landlords an extra £15,633 on a typical £74,442 ten-year gain calculated by The Letting Partnership.
LegalforLandlords finds only 28 percent of landlords confident letting stays viable for five years, with 40 percent set to raise rents on Budget tax rises ahead of 28 October.
NRLA analysis of HMRC figures shows more than 275,000 landlords and sole traders who should be in Making Tax Digital have yet to sign up, with the second quarterly update deadline due on 7 November.
August’s Landlord Survey 2026 finds only 48 percent of landlords earning £50,000 or more believe they are in Making Tax Digital, although the duty began in April 2026.
HMRC says around 1.077 million more sole traders and landlords must use MTD from 6 April 2027 if qualifying gross income exceeds £30,000.
The NRLA has warned that reported Capital Gains Tax rates of up to 46 percent could deter landlord sales ahead of the 28 October Budget, although no change is confirmed.
NRLA calls for CGT on real landlord gains before next month’s Budget, arguing that four-fifths of landlord CGT paid since 2015 reflects inflation.
HMRC says capital gains tax liabilities hit a record £24.2 billion in 2024-25 after taxable gains rose to £127.3 billion, sharpening the tax backdrop for landlords weighing disposals and other asset sales.
HMRC will begin signing up landlords and sole traders to Making Tax Digital from September if they should already be in the system, putting fresh pressure on missed registrations after the first quarterly deadline.
HMRC says most High Value Council Tax Surcharge decisions will be made without home visits, clarifying how the new mansion tax regime is expected to work before its April 2028 start.
HMRC says 436,000 taxpayers met the first Making Tax Digital filing deadline on time, leaving more than 400,000 landlords and sole traders behind.
ACCA says around 400,000 landlords and sole traders still risk missing the first 7 August Making Tax Digital filing deadline, despite HMRC’s 12-month soft-landing on penalties.
HMRC has proposed a new Customer Correction Notice power that could treat uncorrected landlord tax mistakes as deliberate, with draft Finance Bill 2026-27 rules raising the penalty risk once an error is spotted and not fixed.
