MTD for landlords

Clear answer

If you are a landlord on Self Assessment and your qualifying income (property, and any self-employment turnover, before expenses) is over the published threshold for the relevant year, you need Making Tax Digital for Income Tax from the matching start date.

Dates landlords care about

• From 6 April 2026 — over £50,000 qualifying income in 2024/25
• From 6 April 2027 — over £30,000 in 2025/26
• From 6 April 2028 — over £20,000 in 2026/27

In practice that means digital records, compatible software, and quarterly updates — while still dealing with year-end obligations. Use GOV.UK step-by-step guidance for sign-up.

Worked example

You let two UK properties. Gross rents in 2024/25 were £54,000. Allowable expenses were £12,000 (profit £42,000).

• For MTD qualifying income, start from gross £54,000 (not the £42,000 profit)
• £54,000 is over £50,000 → MTD from 6 April 2026 on those figures

Check your scope (free)

Open the free MTD ScopeCheck tool

Prefer the official checker? Use GOV.UK — find out if and when you need MTD for Income Tax.

Also useful: Do I need MTD? · £20k threshold 2028.