MTD for landlords

If you rent out property in the UK, Making Tax Digital for Income Tax changes how you report that income, not how much tax you pay. Here's what actually changes.

Am I affected?

You're in scope once your qualifying income from property and/or self-employment goes over HMRC's threshold for your tax year:

• Over £50,000: from April 2026
• Over £30,000: from April 2027
• Over £20,000: from April 2028

Use our free scope checker to see exactly where you stand, based on your own numbers.

What changes for landlords specifically

Right now, you report property income once a year on a Self Assessment return. Under MTD, you'll instead:

• Keep digital records of rent received and allowable expenses (repairs, insurance, agent fees, and so on)
• Send HMRC a quarterly update summarising that quarter's income and expenses
• Confirm your final figures at the end of the tax year, similar to today's process

If you own property jointly, each owner reports their own share. See our guide to jointly-owned property for how that works in practice.

What if I only have one property?

The rules don't care how many properties you have, only your total qualifying income. See our guide for single-property landlords.

Deadlines

Quarterly updates are due one month after each quarter ends. Use the deadline calculator to get your exact dates and add them to your calendar.

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Common questions

Does this include my own home, or only rented-out property?

Only income from property you let out counts. Your own home doesn't create a property business for MTD purposes.

What about furnished holiday lets?

Furnished holiday lets are treated as a different category of property business under HMRC's rules. Check the specific guidance for FHL income when the time comes.