Making Tax Digital for Landlords from April 2026: Registration, Deadlines and What You Need to Do

If you are a landlord with annual rental income exceeding £50,000, there is an important change coming that you should prepare for now.

From 6 April 2026, HM Revenue & Customs (HMRC) will introduce Making Tax Digital (MTD) for Income Tax for self-employed individuals and landlords whose combined annual business and property income exceeds £50,000. If you fall within this threshold, you will be required to keep digital records and submit information to HMRC using compatible software instead of relying solely on the traditional annual Self Assessment tax return.

Who needs to register?

You will be required to join MTD for Income Tax if:

• Your total gross income from self-employment and/or UK property is more than £50,000 based on your latest submitted Self Assessment tax return.

• You are an individual landlord (rather than a limited company).

• HMRC has notified you that you are required to comply with MTD.

The threshold will reduce to £30,000 from April 2027, meaning even more landlords will be brought into the regime in the future.

What will change?

Under MTD, landlords will need to:

• Keep digital accounting records.

• Use HMRC-compatible software.

• Submit quarterly updates of income and expenses to HMRC.

• Submit an End of Period Statement (EOPS) and a Final Declaration after the tax year ends.

This represents a significant change from submitting just one annual Self Assessment return.

What should you do now?

Although the rules begin in April 2026, we recommend preparing as early as possible by:

• Reviewing your rental income to determine whether you meet the threshold.

• Moving your bookkeeping to digital software if you have not already done so.

• Ensuring your records are accurate and up to date.

• Speaking with your accountant about the most suitable MTD-compliant software and registration process.

Early preparation will make the transition much smoother and help avoid unnecessary stress or potential penalties.

How we can help

At our firm, we can assist you with:

• Assessing whether MTD applies to you.

• Registering for Making Tax Digital with HMRC.

• Setting up suitable cloud accounting software.

• Providing ongoing bookkeeping and quarterly MTD submissions.

• Ensuring you remain fully compliant with HMRC requirements.

If you are a landlord with rental income approaching or exceeding £50,000, now is the ideal time to start preparing. Contact our team today for tailored advice and support.