MTD for landlords: are you in, which deadline, and what to file
Checked against GOV.UK on 14 August 2026 · Applies from 6 April 2026 onwards.
“Can anybody give advice to help me, apart from selling both properties?”
We hear this most. a landlord of thirty years, two flats, OpenRent Community forum, 31 July 2026 — someone in the same position as you.
If your rental income puts you in, these are your dates. 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.
What to do tonight
twenty minutes, tonight, with your rent statements to hand
- Add up the rent you received across every property, before the agent's fee, before the mortgage interest, before anything. That gross figure is what HMRC measures, and it is why landlords well short of a £50,000 profit are still in.
- Add any self-employment income to it. The threshold is the two combined, not each on its own — which is the single most common way people get their own answer wrong.
- Put the total into the free checker on this site. Nothing is stored and nothing leaves your device.
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.
The three lines, and the return each one is measured on
| 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).
The free route, before anyone sells you a subscription
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.
Landlords are in Making Tax Digital on the same thresholds as sole traders, measured on gross rent before expenses. The record-keeping rules have some landlord-specific detail that saves a lot of unnecessary work.
One property business, not one per property
If you have one or more properties in the UK they are legally treated as one UK property business. You do not create separate digital records for each UK property. Your share of any jointly let properties forms part of that same business, and your software combines everything into one quarterly update.
Foreign property is different
If you have foreign property income you must create separate digital records for each individual foreign property you receive income from, and separate records for your share of income and expenses where a foreign property is jointly let. All your foreign properties are still legally one foreign property business, so your software combines them into one quarterly update.
Foreign rent also counts towards the qualifying income that puts you in MTD in the first place, and it has its own currency rule — the full foreign property page sets both out.
What to record
Property income including rent, premiums for the grant of a lease, reverse premiums and inducements. Property expenses including rent, costs of repairs, maintenance or other services. Each record needs the amount, the date and the category.
Rent-a-Room
You need to create digital records of your Rent-a-Room income, and the relief is then applied automatically, if either:
- you used Rent-a-Room relief for your home and received income from another UK property on your last tax return, or
- you had no other UK property income but your gross UK property income was more than the Rent-a-Room Scheme threshold on your last return
HMRC's example: a 2024 to 2025 return declaring £55,000 of UK property income with Rent-a-Room relief used means that in 2026 to 2027 you create digital records for all property income, including the Rent-a-Room income.
The property income allowance
If you claimed the property income allowance on your last return you still need digital records of your UK property income and expenses in your quarterly updates, and you claim the allowance in the tax return at year end. You do not need digital records of property income if both apply: the income was below the property income allowance threshold, and you did not need to declare it on your previous return.
Questions people ask
Do landlords need separate MTD records for each property?
Not for UK properties — they are one UK property business. Foreign properties need separate digital records for each property, though they form one foreign property business.
Is the MTD threshold based on rent before or after expenses?
Before. Qualifying income is gross property income, added to any gross self-employment income.
How is tax changing for landlords in 2026?
The phase-in starts: a landlord over the first threshold keeps digital records of rent and expenses and sends quarterly updates, then finishes with a final declaration — the once-a-year return does not disappear, it moves into the software.
Do I need an accountant for Making Tax Digital?
No — you can sign up and file yourself with recognised software, though an agent can sign you up and file on your behalf through the separate agent route if you would rather.
Can I avoid Making Tax Digital?
Only through an exemption: automatic if your qualifying income is at or below the lowest threshold or you have no National Insurance number, and by application if you are digitally excluded.
What is the new tax rule for landlords?
It is not a new tax but a reporting change — digital records and quarterly updates for your property income once your gross income passes the threshold for that phase.
What is the best MTD software for landlords?
We name no best product; what a landlord should read first is the foreign-property column, because a let abroad is a separate property business and several provider pages do not say either way whether they handle it.
Is there any free MTD software?
Yes — eight of the ten recognised products we priced have a version costing nothing, each under its own stated condition.
Who is automatically exempt from MTD?
Qualifying income at or below the lowest threshold, having no National Insurance number, trusts, personal representatives and non-resident companies: none of these needs an application.
What are the MTD deadlines for 2026?
The quarterly update deadlines are 7 August, 7 November, 7 February and 7 May, and the final declaration for the tax year is due by 31 January after it ends.
How is tax changing for landlords in April 2026?
From 6 April the first band of landlords is in scope, so rent and expenses have to be recorded digitally and summarised to HMRC during the year rather than only on the return.
Is the new digital tax compulsory?
It is compulsory once your qualifying income is over the threshold for that phase; below it nothing changes unless you choose to join voluntarily.
What is the deadline for Making Tax Digital?
There is no single deadline: the quarterly updates of a mandated year fall on 7 August, 7 November, 7 February and 7 May, with the final declaration by 31 January.
Andrew at Axion Labs
I've read a lot of landlord forums while building this, and the saddest posts aren't about money. They're from people with one or two flats they've held for thirty years, wondering whether to sell up rather than learn a spreadsheet. If that's roughly where you are: this is a smaller job than it looks from the outside, it can be done for nothing, and selling a home over it would be a heavy price for a form. Read the free pages first.
Sources
- Use Making Tax Digital for Income Tax: create digital records (HMRC guidance)
- Use Making Tax Digital for Income Tax: send quarterly updates (HMRC guidance)
- Work out your qualifying income for Making Tax Digital for Income Tax (HMRC guidance)
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.
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