Making Tax Digital for landlords: what changes and when
Making Tax Digital for landlords: what changes and when
Landlords are firmly within Making Tax Digital for Income Tax. If your gross rents, plus any self-employed income, exceed the threshold, you need digital records and quarterly updates.

- Based on gross rent, not profit
- Thresholds: £50,000, then £30,000, then £20,000
- Joint owners count their own share
- UK and overseas property are separate businesses
The threshold is £50,000 from April 2026, falling to £30,000 from April 2027 and £20,000 from April 2028, so many more landlords will join soon.
This guide explains how MTD works for landlords, including jointly owned property and letting agents.
Who’s in
Qualifying income is your gross income from self-employment and property, before expenses. For landlords, that’s total rent received, not profit after mortgage interest and costs. HMRC uses the figure from your tax return two years earlier: 2024/25 for April 2026, and 2025/26 for April 2027.
| From | Qualifying income over | Based on |
|---|---|---|
| 6 April 2026 | £50,000 | 2024/25 return |
| 6 April 2027 | £30,000 | 2025/26 return |
| 6 April 2028 | £20,000 | 2026/27 return |
Rental income tax calculator
Profit vs gross rent.
Jointly owned property
Each owner counts only their share of the rent. A couple jointly owning properties with £50,000 of gross rent each count £25,000, so neither would be in MTD in April 2026, but both would be from April 2027 if their shares exceed £30,000.
Sunil owns four flats alone, with gross rents of £38,000 in 2025/26. His profit after costs is only £9,000, but MTD looks at gross rent, so he must join from 6 April 2027. He submits quarterly updates for his UK property business and files his 2027/28 return through MTD software by 31 January 2029.
Fixed-fee accountancy support
Transparent monthly packages for sole traders, landlords and limited companies. Fixed fees agreed upfront, VAT included.
Get a fixed-fee quoteCall 0161 531 4179Letting agents
If an agent collects rent, you still need digital records of each transaction. Many MTD products import agent statements. The agent’s monthly statement can be the source, but the figures must go into software.
Simplifications
- Property income under £90,000 can send total expenses in quarterly updates
- Jointly owned property can use simplified records for quarterly updates
- Quarterly updates don’t need adjustments like mortgage interest credits
Overseas property
Foreign property is a separate business with its own quarterly updates.
See HMRC’s MTD eligibility guidance, our quarterly updates guide and our MTD packages from £25 a month including VAT.
What should I do next?
Your share only.
2026, 2027 or 2028.
Agent statement imports.
Frequently Asked Questions
Is MTD based on rental profit?
No. It is based on gross rent before expenses.
When do landlords join MTD?
From April 2026 if over £50,000, April 2027 if over £30,000 and April 2028 if over £20,000.
How do joint owners count income?
Each counts their own share of gross rent.
Does my letting agent do MTD for me?
Not usually. You still need digital records and submissions.
Is overseas property in MTD?
Yes, as a separate business.
Need help with this? Wingate Accountants offers fixed-fee online accountancy support across the UK. Call 0161 531 4179 or request a quote at wingateaccountants.co.uk.
About the Author
Asim Abbas
I’m Asim Abbas, founder of Wingate Accountants and a Chartered Certified Accountant. I help sole traders, landlords and directors stay on top of their tax with fixed fees and plain-English advice.

by Asim Abbas
11 November 2026







