HMRC & Compliance

When does Making Tax Digital start for landlords?

Answered by Jordan Onraet-Wells, Founder & Chartered Tax Adviser (CTA). Published 28 July 2026. Last reviewed 28 July 2026.

The short answer

Making Tax Digital for Income Tax started for landlords on 6 April 2026, but only for those whose gross self-employment and property income was over £50,000 on their 2024/25 tax return. The threshold falls to £30,000 from 6 April 2027 and to £20,000 from 6 April 2028. Landlords who filed the SA109 residence pages for 2024/25, which covers most non-resident landlords, are automatically deferred until April 2027.

The test is gross qualifying income before expenses: self-employment turnover plus rents combined, judged on the tax return two years before each start date.
Thresholds: over £50,000 from April 2026 (2024/25 return), over £30,000 from April 2027 (2025/26) and over £20,000 from April 2028 (2026/27).
Living abroad is not an exemption; non-resident landlords declaring UK rent through Self Assessment are in scope, including those taxed under the Non-Resident Landlord Scheme.
Anyone who filed the SA109 residence pages with their 2024/25 return is automatically exempt until April 2027; later leavers must apply to HMRC for the same deferral.
Once in, you keep digital records and send cumulative quarterly updates by 7 August, 7 November, 7 February and 7 May, with the final return still due by 31 January and payment dates unchanged.

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The start dates and thresholds

Making Tax Digital for Income Tax replaces the single annual Self Assessment return with digital record keeping, quarterly updates and a final year-end return. It went live on 6 April 2026 for anyone whose qualifying income was over £50,000 on their 2024/25 return. Qualifying income is gross self-employment turnover plus gross rents before any expenses, so a landlord with £52,000 of rent and £20,000 of costs is in scope even though the profit is far lower. The £30,000 wave follows from 6 April 2027, judged on 2025/26 income, and the £20,000 wave from 6 April 2028, judged on 2026/27 income. For jointly owned property only your share of the income counts.

Landlords living abroad

Non-residence is not an exemption. If you declare UK rent through Self Assessment, MTD applies wherever you live, and being taxed at source under the Non-Resident Landlord Scheme changes nothing. There is one important deferral: HMRC confirmed in April 2026 that everyone who filed the SA109 residence pages with their 2024/25 return is automatically exempt until April 2027, whatever their income. Later leavers who expect to file the SA109 for 2025/26 or 2026/27 can apply to HMRC for the same deferral, but it is not automatic, and HMRC aims to respond within 28 days. Our guide to Making Tax Digital for non-resident landlords covers the detail.

What the quarterly cycle involves

Once you are in, each quarterly update is a cumulative summary of income and expenses, due by 7 August, 7 November, 7 February and 7 May. Nothing is paid quarterly: the final tax return is still due by 31 January and payment dates do not change. Missed deadlines build penalty points, with a £200 penalty at four points, though HMRC has confirmed there are no penalties for late quarterly updates in the 2026/27 tax year.

Go deeper

Sources and further reading

This is general information for the 2026/27 UK tax year, not personal tax advice; speak to a Chartered Tax Adviser about your own position.

Deadline 31 January 2027

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