Making Tax Digital for landlords
If you let property and file a Self Assessment return, this reaches you sooner than most people expect — because the threshold is measured on rent received, not on what you are left with.
The rent figure, not the profit figure
This is the point that catches landlords out. Qualifying income is your total property and self-employment income before expenses. Mortgage interest, letting agent commission, repairs, insurance, ground rent — none of it comes off the figure used to test whether you are in scope.
A landlord receiving £32,000 a year in rent, with £14,000 of mortgage interest and £5,000 of other costs, has qualifying income of £32,000. Not £13,000. That is over the £30,000 threshold, so Making Tax Digital applies from 6 April 2027 — even though the property is only making a modest profit.
Your start date
| Qualifying income | Based on tax year | You must use MTD from |
|---|---|---|
| More than £50,000 | 2024 to 2025 | 6 April 2026 |
| More than £30,000 | 2025 to 2026 | 6 April 2027 |
| More than £20,000 | 2026 to 2027 | 6 April 2028 |
If you are also self-employed, the two incomes are added together before the threshold is applied. Rent of £16,000 plus freelance turnover of £19,000 is qualifying income of £35,000.
Jointly owned property
Your share of the income from a jointly owned property counts towards your own qualifying income. Each owner is tested separately against their own threshold, so a couple letting a property together can easily find that one of them is in scope and the other is not, depending on their other income.
Number of properties is irrelevant
There is no rule about portfolio size. One flat in an expensive city can put you over a threshold while four cheap ones do not. It is the rent total that decides.
What you will actually have to do
- Keep digital records of property income and expenses — in software rather than only in a paper file or a bank statement folder.
- Send four updates a year summarising income and expenses, from that software. The deadlines are 7 August, 7 November, 7 February and 7 May.
- Finish the year as usual — the tax return is still due by 31 January, but it goes through the software.
Keeping a spreadsheet of rent received is not automatically a problem. Bridging software connects to a spreadsheet and submits from it, so you may be able to keep the habit you already have.
If you use a letting agent or an accountant
Neither removes the obligation, but both can carry it. Agents can be authorised to send updates on your behalf. The obligation still sits with you, so it is worth asking your accountant now what their plan is rather than in the week before a deadline.
Check which date applies to you
Free reminder
Remind me before my deadline
Start dates are years apart, which is exactly why people forget them. Tell us which one applies to you and we will email you before it arrives.
Here is precisely what you are signing up for:
- One email about three months before your start date, and one about a month before.
- An email if HMRC changes the thresholds or moves the dates.
- Occasional emails about MTD software we build. You can turn these off and still keep the reminders.
- Nothing else. No daily newsletter. Unsubscribe link on every email.
We store your email address and the deadline you picked. We do not sell or share it. See our privacy note.
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Common questions
Does Making Tax Digital apply to landlords?
Yes. Landlords registered for Self Assessment with property income are within scope once their qualifying income is over the relevant threshold — more than £50,000 from 6 April 2026, more than £30,000 from 6 April 2027, or more than £20,000 from 6 April 2028.
Is the landlord threshold based on rent or profit?
Rent. Qualifying income is your total property and self-employment income before expenses. Mortgage interest, letting agent fees, repairs and insurance do not reduce the figure used to test the threshold.
I own a property jointly. Whose income counts?
Your share of the income from jointly owned property counts towards your own qualifying income. Each owner is assessed on their own share against their own threshold.
Does Making Tax Digital apply if I only have one rental property?
There is no minimum number of properties. What matters is the qualifying income figure. One high-rent property can put you over a threshold while three low-rent ones do not.
What about property income from abroad?
Overseas property income can count towards qualifying income where it is reported on your UK Self Assessment return. The treatment depends on your residence position, so check the GOV.UK guidance on working out qualifying income or ask an accountant.
Do I need accounting software as a landlord?
You need software HMRC recognises in order to keep digital records and send quarterly updates. If you already track rent in a spreadsheet you can keep it and add bridging software that submits from it.
Where this comes from
Everything on this page traces to GOV.UK. Last checked 2026-08-11. If GOV.UK says something different, GOV.UK is right and we are wrong — please tell us.
- Check if you need to use Making Tax Digital for Income Tax
- Find out if and when you need to use Making Tax Digital for Income Tax
- Work out your qualifying income for Making Tax Digital for Income Tax
- Use Making Tax Digital for Income Tax: send quarterly updates
- Choose the right software for Making Tax Digital for Income Tax
Checked against GOV.UK on 2026-08-11. See every source we used.