A first-time landlord in England has to put safety certificates, a tenant's right to rent and a protected deposit in place before the keys change hands, and since 1 May 2026 must also give the tenant a written statement of terms before the tenancy is agreed. None of it is difficult, but much of it has to happen in the right order, and several steps carry penalties of thousands of pounds if they are missed.
This checklist covers England, where most of our lettings are. Scotland, Wales and Northern Ireland each run their own systems, including landlord registration, and are not covered here.
Before you market the property
- Permission to let. If the property is mortgaged, check whether your lender allows letting; a residential mortgage usually needs the lender's consent or a buy-to-let product. For a leasehold flat, read the lease: some require the freeholder's consent to sublet.
- Licensing. A house rented to five or more people from more than one household, who share a kitchen or bathroom, needs a mandatory HMO licence. Councils can also require licences for smaller shared homes, and some London boroughs run selective licensing schemes covering ordinary rented homes in designated areas. Check with your council before you let.
- Energy Performance Certificate. A valid EPC must be available to prospective tenants, and a home rated F or G cannot be let unless an exemption is registered. Tighter standards are planned for 2030, which we covered in an earlier article.
- The asking rent. Under the Renters' Rights Act, any advert must state the rent, and you cannot invite or accept offers above it. You also cannot refuse tenants because they have children or receive benefits.
Safety: gas, electricity and alarms
Three sets of safety rules apply to almost every let, and each has its own timetable.
- Gas. A Gas Safe registered engineer must check every gas appliance and flue each year. The tenant must receive a copy of the record before moving in, and within 28 days of each later check.
- Electrics. The electrical installation must be inspected and tested by a competent person at least every five years. A new tenant must be given a copy of the report before occupying the property, and any remedial work must be completed within 28 days. Councils can impose penalties of up to £40,000.
- Alarms. There must be at least one smoke alarm on each storey used as living accommodation, and a carbon monoxide alarm in any room with a fixed combustion appliance, such as a boiler or wood burner (gas cookers are excluded). Every alarm must be working on the day the tenancy begins.
- Furniture. Any furniture and furnishings you supply must meet fire safety rules.
Choosing a tenant and agreeing the tenancy
Before the tenancy is agreed, you must check that every adult who will live in the property has the right to rent in the UK. For someone with time-limited permission, the check must be made no more than 28 days before the tenancy starts, and a follow-up check is needed later. The Home Office can impose penalties of up to £10,000 per occupier for a first breach and £20,000 for a repeat.
Since 1 May 2026, new tenancies are assured periodic tenancies, with no fixed end date. Before the tenancy is entered into, you must give the tenant a written statement of its terms, covering matters such as the rent, the deposit and the notice the tenant must give. Councils can impose penalties of up to £7,000 for failing to do so.
Money is tightly controlled. You cannot ask for or accept rent before the tenancy agreement is signed; after signing, you can ask for no more than the first month's rent in advance. A holding deposit is capped at one week's rent, and the tenancy deposit at five weeks' rent where the annual rent is below £50,000, or six weeks' rent between £50,000 and £100,000. Most other fees are banned.
After the tenant moves in
- Protect the deposit in one of the three government-approved schemes within 30 days of receiving it, and give the tenant the prescribed information about it within the same 30 days. If you do not, a court can order you to pay the tenant up to three times the deposit, and your ability to recover possession is restricted.
- Keep the dates. Diary the gas check each year, the electrical report every five years and the EPC's expiry.
- Rent reviews now go through the statutory section 13 process, no more than once a year and with at least two months' notice.
- Register. From 15 December 2026, England's new landlord database opens; London landlords must be registered by 14 October 2027.
Tax on your rental income
Rental income is taxable. HMRC requires a Self Assessment return if your rental income is more than £2,500 after allowable expenses, or more than £10,000 before them, and you must register by 5 October after the tax year in which you first had the income. Since April 2026, landlords and sole traders with qualifying income over £50,000 must keep digital records and send quarterly updates under Making Tax Digital; the threshold falls to £30,000 in April 2027.
If you live abroad, the Non-Resident Landlord Scheme applies: your letting agent, or your tenant if the rent is more than £100 a week and there is no agent, must deduct basic rate tax from the rent unless HMRC has approved you to receive it gross. None of this is tax or legal advice; an accountant and, where needed, a solicitor should confirm your own position.
Dolce Vita handles lettings and sales across the UK from Mayfair, and helps clients buy abroad through partner agencies. If you are letting for the first time and would like to know what your home could achieve, Request a lettings valuation; we acknowledge the same working day and return a written valuation within 24 to 48 hours.
Chris Dawson, Co-Founder
Sources: gov.uk, "Renters' Rights Act: an overview for landlords" (checked 19 October 2026). gov.uk, "Renting out your property: landlord responsibilities" and "Paying tax" (updated 1 October 2026). gov.uk, "Private renting: your landlord's safety responsibilities" (updated 1 October 2026). MHCLG, "Electrical safety standards in the private and social rented sectors: guidance" (1 November 2025). MHCLG, "Smoke and Carbon Monoxide Alarm (Amendment) Regulations 2022: guidance for landlords and tenants". Home Office, "Code of practice for landlords: the right to rent scheme", 1 October 2026. MHCLG, "Asking for rent in advance: guidance for local authorities", 8 May 2026. gov.uk, "Fees you can charge as part of a tenancy", 7 July 2026. gov.uk, "Tenancy deposit protection". Housing Act 2004, sections 213 to 215 (legislation.gov.uk). gov.uk, "House in multiple occupation licence" (updated 16 October 2026). HMRC, "Making Tax Digital for Income Tax Self Assessment for sole traders and landlords". gov.uk, "Tax on your UK income if you live abroad: rent" (updated 30 September 2026). Anthony Collins Solicitors, "Renters' Rights Act 2025: new written terms rules from 1 May 2026", 3 February 2026.