Making Tax Digital for Landlords: What You Must Do from 6 April 2026
Landlords with £50,000+ gross property income must now file quarterly digital updates. First deadline: 7 August 2026. Here's exactly what MTD for Income Tax requires.
If your gross rents — before expenses — came to more than £50,000 in the 2024/25 tax year, Making Tax Digital for Income Tax is no longer optional. From 6 April 2026, the familiar annual Self Assessment property return has been replaced by four quarterly digital updates and a year-end final declaration, filed inside HMRC-recognised software. The first quarterly update deadline falls on 7 August 2026.
Who must use Making Tax Digital for Income Tax
The operative legislation is the Income Tax (Digital Obligations) Regulations 2026 (SI 2026/336), which came into force on 1 April 2026.
You are mandated if you are an individual (not a limited company) and your gross qualifying income — gross rents from property plus gross self-employment turnover, before any expenses — exceeded £50,000 on your 2024/25 Self Assessment return.
The threshold tests gross income, not profit. A landlord with high rents and a thin margin can be pulled in even where taxable profit is modest. Limited companies are outside Making Tax Digital for Income Tax entirely.
The income threshold falls in later years:
| When you enter MTD | Gross income threshold |
|---|---|
| 6 April 2026 | Over £50,000 |
| 6 April 2027 | Over £30,000 |
| 6 April 2028 | Over £20,000 |
What you must now do
From 6 April 2026 a mandated landlord has three ongoing obligations under GOV.UK Making Tax Digital guidance:
Keep digital records. Every rental receipt and allowable expense must be recorded digitally, categorised to HMRC's standard headings, inside compatible software or a spreadsheet linked to bridging software. The familiar SA105 property pages no longer apply once you are in MTD.
Submit four quarterly updates. Each update is a cumulative year-to-date summary of gross rent received and allowable expenses paid from 6 April to the end of that quarter. You report on a cash basis — money actually received and paid, not accruals. No tax is calculated or due at the quarterly stage: it is a data submission, not a tax bill.
File a final declaration by 31 January. The final declaration replaces the old Self Assessment property pages. It folds in year-end adjustments and calculates the actual tax due. For the 2026/27 tax year, the deadline is 31 January 2028.
The quarterly update deadlines
HMRC sets four standard deadlines for the tax-year quarters:
| Quarter | Period | Deadline |
|---|---|---|
| Q1 | 6 April – 5 July | 7 August |
| Q2 | 6 July – 5 October | 7 November |
| Q3 | 6 October – 5 January | 7 February |
| Q4 | 6 January – 5 April | 7 May |
A calendar-quarter election is available, but the submission deadlines do not change — you still file by 7 August, 7 November, 7 February, and 7 May.
For landlords in their first MTD year, the first deadline is 7 August 2026.
How cumulative reporting works
Each quarterly update covers the running total from 6 April, not just the most recent three months. If you under-reported rent in Q1, submit the correct cumulative figure in Q2 — there is no need to amend the earlier submission. A figure left out in April will still be caught at the year-end final declaration.
What software do you need
You must use HMRC-recognised compatible software or a spreadsheet linked to HMRC-recognised bridging software. Submissions cannot be made directly through HMRC's own website. Check HMRC's list of approved products on GOV.UK before committing to a tool.
What about properties held in a limited company
Limited companies file Corporation Tax returns, not Income Tax Self Assessment. Making Tax Digital for Income Tax does not apply to limited company landlords. It affects individuals and partnerships only.
Making Tax Digital and mypy
mypy's MTD-ready record keeping captures every rental receipt and expense digitally as it happens, so your quarterly totals are ready to export before the deadline — not scrambled together on 6 August. The compliance hub tracks which properties are contributing to your gross income total and flags when you are approaching the £30,000 threshold for the 2027 expansion. Free for up to 2 properties to get started.
Frequently asked questions
My total rent is £60,000 but after expenses I make £8,000 profit. Am I in scope for MTD?
Yes. The threshold tests your gross income — total rents before expenses — not your profit. At £60,000 gross you were in scope from 6 April 2026 if that was your 2024/25 position.
My property income is £55,000 but I also have PAYE employment. Does the PAYE income count towards the threshold?
No. The qualifying income threshold combines gross property income and gross self-employment turnover only. PAYE employment income is not included.
Can I still use an accountant to submit my MTD updates?
Yes. You can authorise an agent to file on your behalf within HMRC-recognised software. You remain legally responsible for the accuracy and timeliness of submissions.
What if I fail to register for MTD even though I am in scope?
HMRC may issue a notice requiring you to register. Continuing to file annual Self Assessment returns when mandated into MTD does not satisfy your obligations and may attract penalties.
Is the paper SA105 property pages still available once I'm in MTD?
No. Once mandated into MTD, the annual SA105 property pages are replaced by your quarterly updates and final declaration filed through compatible software.
Sources
- Making Tax Digital for Income Tax — step by step — GOV.UK
- MTD for Property Income 2026: Complete Landlord Guide — Property Tax Partners
- How to Submit MTD Quarterly Updates: Landlord Guide 2026 — Property Tax Partners
- Making Tax Digital for Landlords — NRLA
- Making Tax Digital for Income Tax for landlords: FAQs — Sage Advice UK
This article is general guidance, not legal advice. Verify your obligations against current GOV.UK guidance or seek professional advice for your circumstances. Last reviewed 2026-07-06.