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    Income tax on property income rises to 22/42/47% from 6 April 2027.9 months to go What it means →

    What should I do?

    Fifteen common commercial landlord situations with plain-English action steps and the guides, tools and templates you need.

    C1
    Urgent

    A break notice has been served (or I need to serve one)

    Break clauses are strictly construed — one missed condition and the break fails. What to check before the date.

    C2
    Important

    A lease is ending — do I renew or get possession?

    Security of tenure under the 1954 Act, section 25/26 notices, and the grounds to oppose a renewal.

    C3
    Important

    A dilapidations claim is in dispute

    Interim vs terminal schedules, the section 18(1) diminution cap, and the Pre-Action Protocol timeline.

    C4
    Urgent

    My property can't be let — the EPC is too low (MEES)

    EPC E is the minimum to let commercially and has been since April 2023. F/G is unlettable without a registered exemption.

    C5
    Important

    My business rates bill looks too high

    The Check, Challenge, Appeal route through the VOA, the evidence you need, and the deadlines at each stage.

    C6
    Important

    Empty-rates on a void are mounting

    The rate-free window (3 months, 6 for industrial), what triggers full liability, and the legitimate reliefs.

    C7
    Urgent

    My tenant is in arrears

    Commercial Rent Arrears Recovery (CRAR), the 14-day enforcement notice, forfeiture, and drawing on the rent deposit.

    C8
    Urgent

    My tenant has gone insolvent (CVA / administration)

    What you can and can't do in each insolvency type, the moratorium, rent ranking, and pursuing guarantors.

    C9
    Important

    A rent review is deadlocked

    Independent expert vs arbitrator, backdating and interest, and where the upward-only ban stands (not yet in force).

    C10
    Important

    A tenant is disputing the service charge

    The RICS service charge code, what's recoverable, apportionment, and handling a challenge.

    C11
    Urgent

    Should I forfeit the lease?

    Peaceable re-entry vs court, the section 146 notice, the ever-present waiver trap, and relief from forfeiture.

    C12
    Important

    I want to change the use or redevelop

    Class E flexibility, when planning is needed, and opposing a renewal on the redevelopment ground (f).

    C13
    Important

    Should I sell, hold, or refinance?

    Net sale proceeds vs capitalised income, sale-and-leaseback to release equity, and the tax on each route.

    C14
    Important

    Should I opt to tax for VAT?

    Recovering input VAT vs deterring exempt tenants, the 20-year commitment, and the TOGC interaction on a sale.

    C15
    Urgent

    I've had a fire-safety remediation demand

    How the Building Safety Act applies to commercial vs mixed-use, responsible-person duties, and cost apportionment.

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