Making Tax Digital for landlords

Making Tax Digital for landlords

1. 1

   Is your gross property plus self-employment income over the limit?

   Over £50,000 (2024/25)You're in from 6 April 2026.

   Over £30,000 (2025/26)You're in from 6 April 2027.

   Over £20,000 (2026/27)You're in from 6 April 2028.

   Below £20,000Not yet — keep filing Self Assessment as normal.
2. 2

   Get MTD-compatible software

   Keep digital records of rent and expenses in software that connects to HMRC (or bridging software with a spreadsheet).

3. 3

   Send quarterly updates

   A summary of income and expenses each quarter (quarters to 5 July, 5 October, 5 January and 5 April), sent by the 7th of the following month.

   ⏱ Every quarter

4. 4

   Final declaration

   Confirm your figures and claim allowances by 31 January after the tax year ends.

5. !

   Missed deadlines

   There are no penalties for late quarterly updates in 2026/27; from 6 April 2027 late updates build up penalty points, then fines. You still need digital records and all updates before you can file. Some people (for example trustees and personal representatives) are exempt; others can apply if digital filing isn't practical.

6. ✓

   Check your start date

   Use HMRC's online checker and sign up before your start date.

Checked against official sources on 10 November 2026 · General information, not legal advice · landlordwala.com/diagrams/making-tax-digital