MTD for Landlords 2026: Do You Have to File Quarterly? (Thresholds, Dates & What to Do)

The short answer

If your combined gross income from property and self-employment is £50,000 or more (before expenses), you're required to use Making Tax Digital (MTD) for Income Tax from 6 April 2026 — that means digital records and quarterly updates to HMRC, plus a final declaration. The threshold then drops to £30,000 from April 2027 and £20,000 from April 2028, so many more landlords are pulled in over the next two years.

How to know if it applies to you

MTD is triggered by gross income (turnover before expenses), not your profit, and it combines your self-employment and property income. HMRC tests your position on your most recent return — for the April 2026 start, that's your 2024/25 Self Assessment. Add up the gross figures; if you're at or over the tier that's live, you're in.

(Table: £50k → 6 Apr 2026 · £30k → 6 Apr 2027 · £20k → 6 Apr 2028)

The two biggest misconceptions

1. "It's only for big portfolios." No — it's income-based, and by 2028 the £20k threshold catches part-time and single-property landlords too.
2. "It's profit, not turnover." No — it's gross income before expenses, which pulls in landlords who don't feel high-earning.

What you actually have to do

• Keep digital records of rental income and expenses (spreadsheet-plus-bridging or MTD software).
• Send HMRC a quarterly update (four a year).
• Submit a final declaration after year-end replacing the old Self Assessment return.
• Use MTD-compatible software.

What to do next (whatever your income band)

• Over £50k: you're in now — get compatible software and diarise the quarterly dates.
• £30k–£50k: in from April 2027 — move your records digital this year so it's painless.
• Under £30k (for now): the £20k tier arrives in 2028; don't get caught by a rising rent pushing you over.

It's not the only deadline moving

MTD is one of three waves hitting landlords: the Renters' Rights Act 2025 (Section 21 abolished, periodic tenancies — already in force) and the EPC C energy target (all tenancies by 2030) are the others.

Free: We keep every one of these dates on a single page — The 2026/27 UK Landlord Compliance Calendar. Grab it and stop tracking this across ten browser tabs.

Information, not tax advice. Dates verified 6 July 2026 against GOV.UK. England.