Landlord briefing
Making Tax Digital for landlordsWhich deadline applies to you?
The income thresholds, reporting dates and practical steps landlords need to understand.
A deadline worth checking
Research by property platform August, reported by Property Reporter on 12 October and covered again in today’s property press, found that only 35% of 276 landlords surveyed in September identified their correct Making Tax Digital start date. This is a snapshot of respondents, rather than a representative measure of every UK landlord. The practical message: check your own position.
When do the rules apply?
Making Tax Digital for Income Tax applies to individuals within Self Assessment who meet the relevant conditions, subject to exemptions. HMRC’s timetable is based on qualifying income in a specified earlier tax year.
| Qualifying income | Tax year assessed | MTD start date |
|---|---|---|
| More than £50,000 | 2024/25 | 6 April 2026 |
| More than £30,000 | 2025/26 | 6 April 2027 |
| More than £20,000 | 2026/27 | 6 April 2028 |
Income before expenses
Add together qualifying property and self-employment income before expenses. Salary, pensions and dividends do not count towards this threshold. For jointly owned property, check your share. For example, £24,000 in gross rent plus £29,000 from self-employment gives £53,000 of qualifying income. The number of properties alone does not determine your start date.
What changes in practice?
Affected landlords must keep digital records, use compatible software, send quarterly updates and submit their annual tax return through software. A spreadsheet can still form part of the process if it connects through suitable bridging software. Agree who records transactions, checks figures and submits updates with your accountant.
The next date: 7 November 2026
For those already in MTD, the next quarterly update is due by 7 November 2026. Updates are cumulative: the standard period runs from 6 April to 5 October; calendar periods use 1 April to 30 September. Quarterly reporting does not introduce quarterly tax payments. Existing tax-payment arrangements, including payments on account where applicable, continue.
First-year relief has limits
HMRC will not apply penalties for late quarterly updates for 2026/27. Digital records and updates are still required, and all updates must be sent before the annual return can be submitted. The relief does not remove annual-return or tax-payment obligations.
Our perspective
Good property administration starts with clear rent statements, organised invoices and regular reconciliation. Confirm your start date, software and responsibilities with your accountant now. If you should already be using MTD, contact your tax adviser or HMRC promptly. General information, checked on 20 October 2026; individual circumstances and exemptions need separate assessment.
