What changed, when, and what it means — every entry sourced to gov.uk, HMRC, Revenue Scotland or the WRA.
31 Aug 2026
The HMRC flat rate for cars and vans rose from 45p to 55p a mile for the first 10,000 business miles — the first change since 2011. Most landlord guides still quote 45p. Source: gov.uk simplified expenses and business-mileage tables.
28 Aug 2026
Taxpayers above the £50,000 gross threshold who have not signed up will be brought in by HMRC from September 2026. The first-year easement (no quarterly penalty points for 2026/27) still applies. Check your position with the MTD checker.
13 Aug 2026
HMRC published early take-up figures for the first mandated wave. The 7 August deadline for the April–June quarter passed with no reported system outage.
6 Apr 2026
Quarterly updates begin. First deadline 7 August 2026, then 7 November, 7 February, 7 May. Final declaration for 2026/27 due 31 January 2028.
6 Apr 2026
The ordinary and upper dividend rates each rose by two points — the quiet tax rise for company-structure landlords. The additional rate stays at 39.35%; allowance £500.
18 Mar 2026
Legislates the Autumn Budget 2025 measures including the separate property income rates from April 2027.
26 Nov 2025
The most misreported landlord measure in years — a rise, but not until 2027/28. Section 24 credit to 22% alongside. Personal allowance frozen to 2031.
5 Dec 2024
ADS on second homes and buy-to-lets in Scotland increased from 6% to 8% of the full price; held for 2026/27.
31 Oct 2024
The flat surcharge on second homes and buy-to-lets rose from 3% to 5% of the whole price.