The paperwork, explained.

Landlord gas safety records (CP12)

Under the Gas Safety (Installation and Use) Regulations 1998, landlords must have every gas appliance, fitting and flue they provide checked by a Gas Safe registered engineer at least once every 12 months.

What the landlord has to do

• Get the safety check done every 12 months.
• Give a copy of the record to existing tenants within 28 days of the check.
• Give new tenants a copy before they move in.
• Keep each record for at least two years.

Booking the check early

The check can be carried out up to two months before the deadline while keeping the original expiry date. That gives you a two-month window to fit the visit around your diary without shortening the landlord's 12-month cycle.

Source: HSE: gas safety for landlords.

EICRs for rented homes

In England, the Electrical Safety Standards in the Private Rented Sector (England) Regulations 2020 require landlords to have the electrical installation inspected and tested by a qualified person at least every five years.

What the landlord has to do

• Give a copy of the EICR to existing tenants within 28 days of the inspection.
• Give new tenants a copy before they move in.
• Send a copy to the local council within 7 days if they ask for it.
• Complete any remedial work (C1, C2 or FI) within 28 days, or sooner if the report says so, and get written confirmation it's done.

The report may recommend a shorter interval than five years. If it does, that shorter interval applies.

Source: GOV.UK: electrical safety standards in the private rented sector.

The VAT domestic reverse charge

Since 1 March 2021, the VAT domestic reverse charge has applied to most construction services supplied between VAT-registered businesses that are also in the Construction Industry Scheme (CIS). Instead of the supplier charging VAT, the customer accounts for it to HMRC.

When it applies

• You're VAT registered and supplying standard or reduced-rated construction services.
• Your customer is VAT registered and the payment is reported under CIS.
• Your customer isn't an end user, meaning they're going to sell the work on rather than use it themselves.

When it doesn't

Work for homeowners and other end users is invoiced with VAT as normal. So is work for a contractor who has told you in writing they're an end user.

What the invoice must show

The invoice must say the reverse charge applies and show the amount of VAT the customer has to account for, without adding it to the total you're charging.

Source: GOV.UK: VAT domestic reverse charge for building and construction services.

Making Tax Digital for Income Tax

Making Tax Digital (MTD) for Income Tax changes how sole traders and landlords report to HMRC. Instead of one Self Assessment return a year, you keep digital records and send quarterly updates using MTD-compatible software.

Who it applies to, and when

• From 6 April 2026: qualifying self-employment and property income over £50,000.
• From 6 April 2027: over £30,000.
• From 6 April 2028: over £20,000.

Qualifying income is your turnover from self-employment and property combined, before expenses, not your profit. If you trade through a limited company, MTD for Income Tax doesn't apply to the company.

What changes day to day

Your records have to be digital and stay digital from start to finish. Quotes on paper pads and invoices typed up later make that harder, so the simplest fix is to raise everything in software from the start.

Source: GOV.UK: check if you need to use Making Tax Digital for Income Tax.