Making Tax Digital for Landlords: What You Need to Know Before 6th April 2026

From 6th April 2026, some landlords will need to keep digital records and submit updates to HMRC quarterly with the aim of reducing errors and making tax reporting more accurate and up to date.

Here’s a straightforward guide to what’s changing, who it affects and what you need to do before the deadline. 

What is Making Tax Digital for Landlords?

Making Tax Digital for Income Tax (MTD for IT) is a government initiative that changes how landlords report their income and expenses from sole trading and property.  

Instead of submitting one Self-Assessment tax return each year, affected landlords will need to:

• Keep digital records
• Use HMRC-approved software
• Send quarterly updates to HMRC
• Submit a final declaration at the end of the tax year

When does Making Tax Digital start?

MTD for landlords is being introduced in stages: 

Important: 
“Gross income” means your total rental income before expenses. 
If you have both rental income and self-employment income, they are combined when assessing the threshold. 

Who does Making Tax Digital apply to?

MTD for Income Tax applies to you if ALL of the following apply:

• UK landlords who complete a Self-Assessment tax return
• Landlords with qualifying income above the threshold (over £50,000 per year from your rental income and/or self-employment)
• Individuals (not limited companies)

It does not apply to you if you ANY of the following apply:

• Landlords operating through a limited company
• Landlords with income below the threshold (for now)
• Landlords who do not have a National Insurance number

Still unsure if this applies to you? Use this tool to check if you qualify: Find out if and when you need to use Making Tax Digital for Income Tax - GOV.UK 

Our advice for Landlords

MTD for Income Tax is a change, but with early preparation it doesn’t need to be stressful. Our advice is to:

• Understand when it applies to you
• Move to digital records early
• Choose the right software or professional support

Getting ready before 6th April 2026 will help you stay compliant and avoid last-minute problems. For more clarity or if you have any questions speak to our teams or visit https://makingtaxdigital.campaign.gov.uk/. We also advise you to speak to your accountant, if you have one, for more information relating to you and your property specifically.  

Looking to optimise your property investments for the year ahead?  

For any queries relating to your property, portfolio or management, please do not hesitate to contact our team. We’d be happy to assist you.