Making Tax Digital for landlords: when to start and what to do

Does every landlord have to start now?

No. The stages are over £50,000 in 2024 to 2025 for a 6 April 2026 start; over £30,000 in 2025 to 2026 for 6 April 2027; and over £20,000 in 2026 to 2027 for 6 April 2028. Check exemptions too. An earlier obligation may already apply.

Use the start-date checker with the relevant years, rather than deciding from this month’s rent. This guide concerns individuals reporting property income through Self Assessment.

Basis: Find out if and when you need MTD

Which rental figure should I use?

Generally use property income before expenses and add any sole-trader turnover. For joint ownership, your share counts; HMRC has a special rule if you only receive notice of your share after expenses. See the joint-property explanation before entering figures.

Basis: Work out your qualifying income

Choose software for your property income

As a practical shortlist, check UK property support, foreign property if relevant, annual-return support and how your accountant will work with you. A VAT-compatible product is not automatically suitable for Income Tax.

Compare UK-property products with tax-return support. Check feature statuses, limits and dated prices on each product page; a free-version label alone does not establish your full-year cost.

Basis: Choose the right software

Keep records and follow the right timetable

Keep digital income and expense records, send quarterly summaries for each property business, and complete the annual tax return through compatible software.

For the 2026 to 2027 tax year the quarterly filing dates are 7 August 2026, 7 November 2026, 7 February 2027 and 7 May 2027. Check standard or calendar periods on the deadline calendar. The MTD tax return for that year is due by 31 January 2028; quarterly updates are not quarterly tax payments.

Basis: Using MTD for the first time · Send quarterly updates

Take the next step

Already required to use MTD? Follow the registration checklist. If HMRC has enrolled you, check the details and outstanding obligations. If an agent handles submissions, agree who maintains the records and checks receipt.

Basis: Sign up for MTD for Income Tax · Check MTD in your HMRC account