Checked against GOV.UK on 14 August 2026 · Applies from 6 April 2028 onwards.
“As you only have two properties, just check that the income from that is over £50k pa. If not, you do not need to do MTD yet.”
We hear this most. a landlord telling another one to check before panicking, OpenRent Community forum, 31 July 2026 — someone in the same position as you.
If the answer turns out to be yes, these are the dates you inherit. Your next quarterly update is due 7 November 2026, and because updates are cumulative it covers 6 April to 5 October 2026 — so it also catches up 7 August 2026 if you missed it. Your tax return for 2026 to 2027 is due 31 January 2028, and that one is still in the points system. And from September 2026 HMRC has been signing people up itself, in stages, if they had not signed up.
You are not alone, and this is the measured version of that sentence. HMRC put 864,000 sole traders and landlords in scope for this tax year (HMRC, 5 February 2026), and reported on 12 August 2026 that 436,000 had sent a first quarterly update and 570,000 had signed up. We have not subtracted one from the other to make a "how many are behind" headline — they were published six months apart and count different things — but you can see the size of the room you are standing in.
fifteen minutes, tonight, and it may end with you doing nothing at all
None of those three steps costs money. Anyone charging you to do them is selling you something HMRC gives away.
Where these come from, on GOV.UK: quarterly updates and their deadlines · the tax return · who has to use MTD, and when · working out qualifying income · the recognised-software finder · what to do if HMRC signed you up.
| Qualifying income | On the tax return for | You must use MTD from |
|---|---|---|
| Over £50,000 | 2024 to 2025 | 6 April 2026 — already in force |
| Over £30,000 | 2025 to 2026 | 6 April 2027 |
| Over £20,000 | 2026 to 2027 | 6 April 2028 |
| £20,000 or less | — | Automatically exempt, unless your circumstances change |
Qualifying income is gross self-employment income plus gross property income, before expenses, taken from the tax return you filed in the previous tax year. Sources: find out if and when you need to use MTD and work out your qualifying income (GOV.UK).
HMRC publishes the official list of software recognised for Making Tax Digital for Income Tax, and its own guidance says plainly that “free products are available for those with simple tax affairs”. We drove that finder ourselves on 1 September 2026 and it returns recognised products costing £0 — for sole traders and for landlords, including bridging tools that submit straight from a spreadsheet you already keep. We take no commission from any of them, we rank none of them, and this site carries no affiliate links.
HMRC's official software finder (gov.uk) · how bridging software works · the free two-number check · your own four dates
Signing up for Making Tax Digital is free at GOV.UK. So is the checker on this page, and so is every answer on this site.
The final announced phase reduces the mandation threshold to £20,000 from April 2028. Below £20,000, you are automatically exempt.
£20,000 does two jobs. Above it, from 6 April 2028, you are in Making Tax Digital. At or below it, HMRC's exemption guidance says you are automatically exempt — you do not apply, and you do not contact HMRC. That exemption is permanent unless your circumstances change.
| Qualifying income | On the tax return for | You must use MTD from |
|---|---|---|
| Over £50,000 | 2024 to 2025 | 6 April 2026 — already in force |
| Over £30,000 | 2025 to 2026 | 6 April 2027 |
| Over £20,000 | 2026 to 2027 | 6 April 2028 |
| £20,000 or less | — | Automatically exempt, unless your circumstances change |
The exemption tracks your qualifying income. If your gross self-employment and property income rises above the relevant threshold on a later return, you come into scope from the start of the following tax year. It is worth checking the figure each year rather than assuming a one-off answer holds.
Once you are using the service, you can choose to opt out if your qualifying income has been below the relevant threshold for three tax years in a row.
How opting out works → If you earn under £20,000 →
If your qualifying income is £20,000 or less you are automatically exempt and do not need to apply. You still file a Self Assessment tax return as normal.
The 2026 to 2027 tax return.
Andrew at Axion Labs
Some people who land on this page turn out not to be in Making Tax Digital at all, and I'd rather you found that out here in two minutes than after paying for a year of software. The threshold is gross and it's combined — turnover, both sources added together, before expenses. If that puts you under the line, there's nothing to apply for and nobody to ring. Close the tab with my blessing.
General information about UK tax rules, not tax advice. Your own circumstances and HMRC's official guidance govern your position. If you are unsure, speak to an accountant or contact HMRC. Tax rules change — if this page is more than a few months old, check the GOV.UK pages linked above. Found an error? Email hello@getaxionlabs.com and we will correct it.
← All Making Tax Digital answers
Thank you. That goes straight to the person who writes these pages.
That didn't send — try once more.