Making Tax Digital (MTD) for Income Tax changes how landlords report rental income. MTD for Income Tax means keeping digital records and sending quarterly updates to HMRC through compatible software, alongside a final declaration after the tax year ends.
When MTD applies to you
| From | Qualifying income over | Based on your tax return for |
|---|---|---|
| 6 April 2026 | £50,000 | 2024-25 |
| 6 April 2027 | £30,000 | 2025-26 |
| 6 April 2028 | £20,000 | 2026-27 |
Qualifying income is your gross rent before expenses, added to any self-employed turnover. Wages, pensions and dividends do not count. If you own property jointly, only your share counts.
Check when MTD applies to you
Enter your yearly figures before expenses. If you own property jointly, enter your share only.
Want the full checklist? Download the landlord tax guide →
A quick guide based on HMRC's published thresholds. HMRC decides using the figures on your tax return for the relevant year, so your start date can change if your income changes. Wages, pensions, dividends and partnership profits don't count. Property held in a limited company is outside MTD for Income Tax.
Quarterly deadlines
| Quarter | Update due |
|---|---|
| 6 April to 5 July | 7 August |
| 6 July to 5 October | 7 November |
| 6 October to 5 January | 7 February |
| 6 January to 5 April | 7 May |
Quarterly updates are cumulative summaries of your income and expenses, not mini tax returns. The final declaration is still due by 31 January after the tax year ends.
How I handle MTD for you
- I set up HMRC-recognised cloud accounting software and sign you up for MTD
- You share your records with me monthly or quarterly, depending on your package
- I keep the books, check the figures and submit every quarterly update
- I prepare your final declaration and tell you what you owe well before it's due
If you own property through a limited company, MTD for Income Tax does not apply to the company. I prepare its accounts and corporation tax return instead.
Talk it through
Book a discovery call. We'll look at your properties and what you need, and you'll get a proposal with a fixed monthly fee before you commit to anything.
Book a discovery call