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

Disclaimer: If you are an offshore landlord without a UK National Insurance number, Making Tax Digital (MTD) requirements may not apply to you. The information provided is for general guidance only and should not be relied upon as tax advice. We strongly recommend that you consult your own qualified tax adviser to understand how these rules apply to your specific circumstances. If you do not have a tax adviser, please contact us - we can connect you with reputable, experienced tax professionals who can provide personalised support.

From 6th April 2026, some landlords will need to keep & submit digital records 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

 Unsure if this applies to you? Contact your tax advisor or speak to us today.

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. 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.