MTD for landlords: complete 2026/27 guide
April 2026 is the first year Making Tax Digital for Income Tax becomes mandatory, but only for landlords and sole traders with qualifying income over £50,000. If that’s you, here’s exactly what’s different about this first year.
Who’s in from April 2026
You’re in scope for 2026/27 if your total qualifying income from property and/or self-employment, as reported on your Self Assessment return for the 2024/25 tax year, was over £50,000. Use the free scope checker to check your own numbers.
If you’re under that threshold, nothing changes for you yet. See our full guide to who’s in and out of scope.
What’s different in year one
- You’ll get a notice from HMRC if their records show you’re likely in scope, but the responsibility to check and sign up is yours, not automatic.
- You need compatible software: this is exactly what Simple MTD is for. See how the quarterly update process works.
- Your first quarterly deadline falls one month after your first quarter ends. Get your exact dates from the deadline calculator.
The “soft landing”
HMRC has signalled a lighter touch on penalties during the first year, recognising that everyone (taxpayers, agents, and software providers) is adjusting to a new process. That’s not a reason to be careless, but it does mean an honest mistake in your first quarter isn’t the disaster it might feel like.
What to do now
- Check your scope with the free checker.
- Get your quarterly dates from the deadline calculator and put them somewhere you’ll see them.
- Read the full landlord guide for how digital record-keeping and category mapping work.