← All guides
MTD for Income Tax: a guide for landlords
From 6 April 2026, landlords and sole traders with qualifying income over £50,000 must use Making Tax Digital for Income Tax. The threshold falls to £30,000 in April 2027 and £20,000 in April 2028.
What counts as qualifying income
Your gross rental income plus any self-employment turnover, before expenses. For jointly owned property, count only your share.
What you need to do
- Use MTD-compatible software.
- Keep digital records of rent and expenses.
- Send four quarterly updates.
- Submit a final declaration by 31 January.
Expand with worked examples and FAQs before publishing
MTD help for landlords