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.

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.

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