When does Making Tax Digital start for landlords?

Landlords join Making Tax Digital for Income Tax when their rent and self-employed income, added together before expenses, passes HMRC's threshold. The dates are 6 April 2026 for income over £50,000, 6 April 2027 for over £30,000 and 6 April 2028 for over £20,000.

These dates come from HMRC's page Check if you're eligible for Making Tax Digital for Income Tax, last updated 26 March 2026. This article sets out HMRC's published rules. It is general information and does not replace advice on your own tax.

Which tax return decides my start date?

HMRC looks at your Self Assessment return for an earlier tax year and checks your qualifying income.

HMRC says it will write to tell you that you need to start. It also says: "If you did not receive a letter, it is still your responsibility to check if and when you need to use Making Tax Digital for Income Tax."

What counts as qualifying income for a landlord?

HMRC's qualifying income page, updated 11 September 2026, defines it as your total income from self-employment and property, before expenses. For a landlord, that means gross rent.

Counts:

• Rent from UK property.
• Rent from foreign property, if you are UK tax resident.
• Your share of rent from a property you own jointly.
• Self-employed turnover, if you also run a business.

Does not count:

• Wages taxed through PAYE.
• State Pension and private pensions.
• Dividends, including from your own company.
• Your profit share as a partner in a partnership.

Why do landlords with small profits still have to join?

Because HMRC uses gross rent. Mortgage interest, letting agent fees, repairs and insurance do not reduce the figure. A landlord with £32,000 of rent and high mortgage costs has qualifying income of £32,000 and, on HMRC's rules, joins in April 2027.

That catches more landlords than many expect. The English Private Landlord Survey 2024 puts median landlord rental income at £19,200, so a landlord with one let is often under £30,000 and a landlord with two or three lets often goes over it. The same survey found that 64% of landlords are 55 or older.

How does joint ownership work?

Each owner counts their own share. If you and your partner own a flat 50:50 and it lets for £24,000 a year, your share is £12,000. Add it to any other rent and self-employed income in your name to get your total. Your partner does the same sum for their own total.

What do I do once I am in?

You keep digital records in software that works with Making Tax Digital and send a quarterly update to HMRC for each property business. HMRC's quarterly updates page, updated 16 October 2026, sets the deadlines: 7 August, 7 November, 7 February and 7 May. You still file a tax return by 31 January after the end of the tax year.

HMRC says there are no penalties for a missed quarterly update in the 2026 to 2027 tax year. From 2027 to 2028, each missed deadline adds a penalty point, and 4 points bring a £200 penalty.

How many people are in already?

HMRC said in a press release of 5 February 2026 that 864,000 sole traders and landlords faced the rules from April 2026. HMRC has not split that figure between landlords and sole traders on the pages we checked.

Can I do it myself?

Yes. HMRC lists free software for people with simple tax affairs, and many landlords file their own updates. Others hand the job to an accountant to save time. If age, health, disability or location means you cannot use software, you can apply to HMRC for an exemption.

Next step

Answer six questions in the MTD check to see your likely start date, your next quarterly deadline and a checklist for your properties.