Landlords
Making Tax Digital for landlords: who it applies to and when
Landlords with qualifying income over £50,000 have used Making Tax Digital since April 2026. The £30,000 and £20,000 thresholds follow in 2027 and 2028.
3 min read · Checked against official sources on 29 October 2026
What it means
Making Tax Digital for Income Tax means keeping digital records of your rental income and expenses, and sending HMRC quarterly updates using compatible software, instead of a single paper or online return.
When you need to start
It depends on your qualifying income from self-employment and property, before expenses:
- Over £50,000 in the 2024 to 2025 tax year: from 6 April 2026.
- Over £30,000 in the 2025 to 2026 tax year: from 6 April 2027.
- Over £20,000 in the 2026 to 2027 tax year: from 6 April 2028.
How we help
Our landlord statements set out rent received and costs paid for each property, ready for your software or your accountant.
Sources
This guide is general information, not legal advice. Rules can change, so check the latest position or ask us about your property.
