Information GuideMTD for Landlords
What MTD for Income Tax means for landlords: who must join, when you start, quarterly updates, and year-end submissions. Applies to England & Wales.
Run by professional landlords with decades of experience of property and accounting for their own businesses.
Last reviewed: September 2026 - sources ↓
Who Must Use MTD (Current HMRC Position)
Current HMRC position on Making Tax Digital requirements for landlords
Individuals
Individuals with self-employment and/or property "qualifying income" > £20,000 is being brought in phases.
Start Dates
Start dates depend on your threshold year: >£50k (started 6 Apr 2026), >£30k (from 6 Apr 2027), >£20k (from 6 Apr 2028 - legislation being introduced to confirm the start date).
Partnerships
Partnerships: timeline to follow (not yet set).
What You Must Do Under MTD
Key requirements for compliance with Making Tax Digital
Digital Records
Keep digital records for each income source (self-employment, UK property, foreign property/FHL if applicable).
Quarterly & Annual
Send quarterly updates from software; then submit the annual return (final declaration) via the software.
Compatible Software
Use MTD-compatible software; spreadsheets are allowed only with digital links via software.
Software Requirements
What you need to know about choosing compatible software
Compatible Software
Must be HMRC-approved MTD software. Spreadsheets need bridging software with digital links - they cannot be used standalone.
Digital Records Required
All property income and expenses must be recorded digitally per income source, including UK property, self-employment, and foreign property.
Quarterly Submissions
Software must be capable of sending quarterly updates and the final declaration (annual tax return) directly to HMRC.
Quarterly Update Schedule (Standard)
Standard quarterly reporting periods and deadlines
Q1 Period
Q2 Period
Q3 Period
Q4 Period
Calendar Quarters Option
You may elect calendar quarters (1 Apr–30 Jun etc.); deadlines remain 7 Aug/7 Nov/7 Feb/7 May.
Early Filing
Updates can be filed up to 10 days early if the period is complete.
Key Deadline Dates
Submission deadlines for compliance with Making Tax Digital
7 Aug
Q1 Deadline
7 Nov
Q2 Deadline
7 Feb
Q3 Deadline
7 May
Q4 Deadline
Qualifying Income at a Glance
Understanding how HMRC calculates your qualifying income for MTD entry
Key Definition
"Qualifying income" is the total of self-employment + property income used to assess entry.
HMRC Review Process
HMRC reviews your Self Assessment to notify when you must start. You remain responsible to check.
Out of Scope
If your qualifying income is £20,000 or less, you are currently out of scope.
Income Breakdown Examples
Example 1: In Scope
Above £50k threshold - MTD required from 6 Apr 2026
Example 2: Currently Out of Scope
Below £20k threshold - Currently out of scope
Exemptions (Selected)
Key exemptions from Making Tax Digital requirements
Digital Exclusion
Digital exclusion (not reasonable to use software) and certain automatic exemptions (e.g., trustees, personal reps).
Companies Excluded
Companies are not in MTD for Income Tax (separate corporation tax regime).
Applying for an Exemption
If you believe you qualify for an exemption from Making Tax Digital
If you are not automatically exempt but believe you qualify for digital exclusion or another exemption, you must apply to HMRC directly. Exemptions are not automatic unless you fall into one of the listed categories (trustees, personal representatives, no National Insurance number before the start of the tax year, certain SA supplementary page users).
If you are unsure whether an exemption applies to your situation, speak to your tax adviser. We provide information only - we do not make exemption applications on your behalf.
Example Timelines (Illustrative Only)
Illustrative examples only - not a calculation tool
£50k+ Threshold
£30k+ Threshold
FAQs
Common questions about MTD for landlords
Do I still file a Self Assessment return?
Yes - via your MTD software by 31 January after the tax year (final declaration).
Are FHLs separate?
UK property and foreign property are separate "businesses"; FHL rules may require separate tracking for adjustments.
Can I keep spreadsheets?
Yes, if connected by digital links to compatible software for submissions.
How to Get Started (Simple Steps)
Simple steps to prepare for Making Tax Digital
Check Income
Check your qualifying income for 2024/25 and 2025/26.
Choose Software
Choose compatible software and set quarterly cadences.
Prepare Records
Prepare digital records per source (self-employment, UK/foreign property).
Get Support
Use the enquiry form for expert guidance.
Need the records side handled? Our landlord bookkeeping service keeps MTD-ready digital records, or learn to run them yourself with 1-to-1 training.
Full Enquiry Form
Get comprehensive MTD guidance tailored to your needs
Sources - HMRC / GOV.UK (checked September 2026)
Reference numbers in the text above correspond to these sources.
- Find out if and when you need to use MTD for Income Tax - Refs 0, 1, 2
- Work out your qualifying income for MTD for Income Tax - Refs 9, 10, 11
- Sign up for Making Tax Digital for Income Tax - Ref 19
- MTD for Income Tax: step by step - Refs 3–8, 14–18, 20, 21
- Exemptions from MTD for Income Tax - Refs 12, 13
- Choose the right software for MTD for Income Tax - Ref 5