Vertical #8 of Supreme Operating System · MTD + RRA 2025
landlord.tax
MTD-for-Income-Tax + Renters' Rights Act 2025 compliance SaaS for the 2.82m UK private landlords. HMRC quarterly filing, RRA Written Information Sheets, Section 8 notices, periodic-tenancy agreements, BTL mortgage referrals — all India-QA reviewed. Two statutory deadlines fired in 2026 against the same self-managing landlord at the same time.
⚠ HARD DEADLINE — 31 MAY 2026: Renters' Rights Act 2025 requires Written Information Sheets issued to ALL existing tenants by 31 May 2026. Fine: £7,000 per tenancy. This deadline has already fired. 03_compliance_deadline_monitor.json is AUTO-ACTIVE on n8n import — import first.
Regulatory hook (the urgency): Two statutory regimes fire on the same person at the same time. MTD for Income Tax went live April 2026 for landlords >£50k rental income (drops to >£30k in April 2027 — 500,000 more landlords pulled in). Renters' Rights Act 2025 abolished Section 21 no-fault eviction, made all tenancies periodic from day one, requires Written Info Sheets by 31 May 2026 (£7k/tenancy fine), and brings a compulsory National Landlord Register, Decent Homes Standard and Awaab's Law. Active panic.
Headline numbers
2.82m
UK private landlords
£9.99-39.99/mo
Three pricing tiers
£638k
Y1 ARR target (2,800 subs)
£5-8m
Year-end vertical value
This folder
CLAUDE.md
System context, regulatory hook, pricing, agent assignments, session rules. The 228-line operating manual.
STRATEGY.html
Market thesis · MTD + RRA dual-deadline timeline · competitive landscape · exit comparables (Goodlord, Hammock) · Y1-3 revenue model.
LANDING_PAGE.html
Customer-facing site. Dual-deadline framing — "RRA + MTD on the same desk" — plain English, self-managing landlord first.
RUNTIME_DASHBOARD.html
Operations view: India QA queue, RRA deadline watchlist, MTD quarterly status, BTL mortgage referrals, system health.
BACKEND_CONTRACT.md
Tech endpoints, DB schema, activation sequence, HMRC OAuth + TrueLayer wiring, deploy specs.
SNAP_MANIFEST.json
Component registry: 5 JS modules, 5 n8n workflows (2 auto-active), 5 doc templates, 15 env vars (v1.0.0 — 82% stack reuse).
Already built (technical state, 14 May 2026)
| Asset | Count | Location | State |
|---|
| JavaScript snap modules | 5 | snap_modules/ | Pure functions, zero deps · ready to wire |
| n8n workflows | 5 | n8n_workflows/ | ready to import (2 crons auto-active on import) |
| SQL migration | 1 | ../../db/migrations/006 | NOT YET APPLIED · Cowork queue |
| HTML doc templates | 5 | ../../templates/landlord-tax/ | ready to use (incl. Written Info Sheet) |
| Railway deployment | 1 | railway/ | Dockerfile + 15 env vars incl. HMRC OAuth + TrueLayer |
Cross-vertical role (donor + receiver)
| Direction | Vertical | Contract |
|---|
| ← Receiver | Incorpwise | Every new SPV Ltd / BTL company formation → landlord.tax onboarding sequence (auto trigger) |
| ← Receiver | sole.tax | Sole.tax user with property income → MTD-filing upgrade prompt → landlord.tax Pro |
| ← Receiver | aibritains.co.uk · landlordsnap | Top-of-funnel RRA compliance check → BRG routing_band → landlord.tax trial |
| Donor → | gdpr.law | Auto upsell — tenant personal data (names, addresses) triggers controller obligation |
| Donor → | Supreme Capital (BTL) | Portfolio >£500k OR LTV >60% → BTL mortgage referral · 05_supreme_capital_referral auto-active |
| Donor → | Supreme Capital (insurance) | Property added → landlord building/contents/liability insurance referral via SC AR network |
Pricing tiers
| Tier | Price | What's included |
|---|
| LT Basic | £9.99/mo | RRA compliance check · Written Info Sheet generator · MTD alerts |
| LT Pro | £19.99/mo | + MTD quarterly filing (HMRC ITSA v3) · Section 8 notices · rent increase notices |
| LT Plus | £39.99/mo | + Open Banking property income feed (TrueLayer) · portfolio dashboard · SC referrals |
Activation sequence (Week 1 — pre-31-May deadline)
Day 0: Apply SQL migration 006 → set SUPABASE_URL + ANTHROPIC_API_KEY + n8n webhook tokens
Day 0: Import n8n 03_compliance_deadline_monitor (AUTO-ACTIVE CRON 0 7 * * *) ← FIRST
Day 0: Verify Written Information Sheet template at ../../templates/landlord-tax/information_sheet.html
Day 1: Import 01_rra_compliance_engine + 04_document_generation
Day 2: Activate FEATURE_INDIA_QA = true (Aftab's team trained on RRA + MTD)
Week 1: HMRC Developer Hub sandbox creds → import 02_mtd_property_quarterly
Week 2: TrueLayer Open Banking creds → activate Plus tier
Week 3: Set up SC BTL webhook → import 05_supreme_capital_referral (AUTO-ACTIVE)
Week 4: Flip FEATURE_LANDLORD_TAX_LIVE = true + FEATURE_SC_REFERRALS = true
Session rules (canonical, from CLAUDE.md)
| Always | dual-deadline framing — MTD + RRA simultaneously, same person, active panic |
| Always | plain English — self-managing landlord, not a letting agent or solicitor |
| Always | "property accuracy is the brand" — never guess on MTD categories or RRA documents |
| Never | letting-agent features in Year 1 (HMO licensing, block management, agency fees) |
| Never | give legal or financial advice — "compliance tool, not a lawyer or mortgage broker" |
| Never | guess on Section 8 grounds — always escalate to India team |
| Week 1 | LT-WF-003 must be running before 31 May 2026 — hard deadline |