This Practice Note explains how Part 26A restructuring plans may affect leasehold liabilities and landlord creditors. It outlines the restructuring plan process, cross-class cram down, lease class composition, treatment of rent, arrears, dilapidations, guarantees and rent concession agreements, and landlord termination rights. It also considers fairness, valuation evidence, information provision, negotiation strategy and potential challenges for landlords and plan companies.Restructuring plans, introduced under the Corporate Insolvency and Governance Act 2020 as a new Part 26A to the Companies Act 2006 (CA 2006), allow companies which are struggling financially to implement a compromise or arrangement with their creditors, their members or both which will ‘eliminate, reduce, prevent or mitigate the adverse effect [of the financial difficulties] on a company’s ability to carry on business as a going concern’.Restructuring plans have been used by debtors to restructure lease liabilities.This legislation is also supported by the Practice Statement for schemes and RPs 2025 (see Practice Note: The Practice Statement for Part 26 schemes